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In Byrne v. Commissioner, T.C. Memo. 2002-319, the taxpayer
was a California municipal court judge who suffered severe mental
stress as a result of a heavy workload. The judge could not
continue his judicial responsibilities as a result of permanent
disability. We reviewed sections of the California Judges’
Retirement Law that provided petitioner with disability benefits.
Cal. Govt. Code (CGC) secs. 75000-75111 (West 1993 & Supp. 2002).
CGC sections 75060(a) and 75061(a) 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 Chief Justice or Acting Chief
Justice and the Commission on Judicial Performance, be
retired from office. * * *
* * * * * * *
75061. Disability retirement; prerequisites.
(a) Any person who becomes a judge during the
period of January 1, 1980, through December 31, 1988,
shall not be eligible to be retired for disability
unless the judge is credited with at least two years of
judicial service or unless the disability is a result
of injury or disease arising out of and in the course
of judicial service.
In Byrne v. Commissioner, supra, we concluded that CGC
section 75061(a) is a dual-purpose statute in which payments can
be made for work-related, as well as other types of disabilities.
A dual-purpose statute in this context contains some provision
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Last modified: May 25, 2011