75 Stat. 796.
80 Stat. 567.
80 Stat. 409.
Post, p. 734.
PUBLIC LAW 91-172-DEC. 30, 1969
that such judge is unable to discharge efficiently all the duties of his office by reason of permanent mental or physical disability and that the appointment of an additional judge is necessary for the efficient dispatch of business, the President shall declare such judge to be retired." (^) Section 7447 (relating to retirement) is further amended as follows: (1) Paragraph (4) of subsection (a) is repealed. (2) Paragraph (1) of subsection (g) is amended by striking out "Civil Service Retirement Act" and inserting in lieu thereof "civil service retirement laws" and by striking out "such Act applies" and inserting in lieu thereof "such civil service retirement laws apply". SEC. 955. SURVIVORS. (^^^ Section 7448(b) (relating to election of survivor annuities) is amended to read as follows: "(b) ELECTION.—Any judge may by written election filed while he is a judge (except that in the case of an individual who is not reappointed following expiration of his term of office, it may be made at any time before the day after the day on which his successor takes office) bring himself within the purview of this section. I n the case of any judge other than the chief judge the election shall be filed with the chief judge; in the case of the chief judge the election shall be filed as prescribed by the Tax Court." (b) Section 7448 (relating to survivor annuities) is further amended as follows: (1) Subsections (d), (h), and (r) are each amended by striking out "Civil Service Retirement Act" the last place it appears in each such subsection and inserting in lieu thereof in each such place "civil service retirement laws. (2) Subsections (d) and (n) are each amended by striking out "section 3 of the Civil Service Retirement Act (5 U.S.C. 2253)" and inserting in lieu thereof in each such place "section 8332 of title 5 of the United States Code". (3) Subsection (m) is amended by striking out "section 1(c) of the Civil Service Retirement Act (5 U.S.C. 2251(c))" and inserting in lieu thereof "section 2107 of title 5 of the United States Code"
(4) Subsection (r) is amended by striking out "a waiver filed under section 7447(g)(3) " and inserting in lieu thereof "an election filed under section 7447(e)". SEC. 956. POWERS. Section 7456 (relating to powers of the Tax Court) is amended by adding at the end thereof the following new subsection: " (d) INCIDENTAL POWERS.—The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as— " (1) misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice; "(2) misbehavior of any of its officers in their official transactions; or "(3) disobedience or resistance to its lawful writ, process, order, rule, decree, or command. I t shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States."