In Connor v. Wisconsin Dep't of Revenue, Wis. Tax Rptr. P 400-176 (1995), the employee, a member of the State Teachers Retirement System who had withdrawn his deposited accumulations when he left his job a few months prior to December 31, 1963, returned to teaching several years later and "re-purchased" his earlier years of service in anticipation of retiring. The commission held that, while the buy-back did entitle him to credit for those years of service in calculating the amount of his pension, he was, as a matter of law, not a member of the system on the cutoff date.