The following excerpt is from Ernzen v. U.S., 875 F.2d 228 (9th Cir. 1989):
In 1937, the federal old age insurance program was bifurcated into the social security and railroad retirement programs. Under this system, railroad workers paid more payroll tax and received greater retirement benefits than workers covered under the social security system. Wallers v. United States, 847 F.2d 1279, 1280-81 (7th Cir.1988).
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