In United States v. Howard, 787 F. Supp. 769, 771 (S.D. Ohio, 1992), the court held that the evidence was insufficient to prove that the federal government was the owner of social security benefits that had been properly deposited into a personal banking account. Id. The court noted that the deposits were made correctly, because the recipient was entitled to the monthly payments and had not defrauded the government. Rather, the defendant had defrauded the social security recipient. Id.