Raymond J. and Jacquelyn M. Byrne - Page 6




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          of a workers’ compensation act.  Rutter v. Commissioner, 760 F.2d           
          466, 468 (2d Cir. 1985), affg. T.C. Memo. 1984-525.                         
               It is undisputed that Judge Byrne suffered an injury which             
          arose out of, and in the course of, his judicial service.                   
          However, we must determine whether he received the disability               
          retirement benefits under a statute in the nature of a workers’             
          compensation act.  “If the statute does not qualify, then whether           
          the injury was in fact work-related is irrelevant.”  Take v.                
          Commissioner, 804 F.2d 553, 558 (9th Cir. 1986), affg. 82 T.C.              
          630 (1984).                                                                 
               The “statute” we examine in making this determination is the           
          California Judges’ Retirement Law.  Cal. Govt. Code (CGC) secs.             
          75000-75111 (West 1993 & Supp. 2002).  Under article 2,                     
          Retirement for Service, CGC section 75025, judges are eligible              
          for retirement on the basis of age and years of service.5  CGC              
          sections 75060(a) and 75061(a) are contained in article 3,                  
          Disability Retirement, and those sections provide:                          
               75060.  Mental or physical disability; consents to and                 
                    approval of retirement; certificate; filling                      
                    vacancy.                                                          
                    (a)  Any judge who is unable to discharge efficiently             
               the duties of his or her office by reason of mental or                 
               physical disability that is or is likely to become permanent           
               may, with his or her consent and with the approval of the              


               5To qualify for a service retirement, a judge must be at               
          least 60 years of age and must have 10-20 years of service                  
          depending on the judge’s age.  Judge Byrne did not qualify for              
          service retirement under CGC sec. 75025.                                    




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