Actually Paul Rowe, there were a few cases that I don't have right away from the 40's that stated the Social Security program is not a trust and has no trust fund. It was defined simply as a tax.
Printed copy · Anthology Volume 3, page 850Printed copy from The Tender For Law Anthology, Volume 3, page 850 (printed 13 June 2014). Added by this site; not part of the Facebook export.