Claim of Beneficiary of Deceased Judge for Lump-Sum Payment for Accrued Annual Leave

A decision was requested as to when a retired U.S. Tax Court judge is entitled to a lump-sum payment for accrued annual leave in connection with a claim by the beneficiary of a deceased judge. The judge met the requirement for separation from service, which is a prerequisite to such payment, upon his retirement in 1953 even though he remained subject to call. Therefore, his entitlement to accrued leave arose in 1953, and the claim was barred by the statute of limitations.