[Capitalist Eric]

what is the definition of income, as defined by US Supreme Court, and never overturned?

[ancient_geezer]

what is the definition of income, as defined by US Supreme Court, and never overturned?

Same as it was before the 16th Amendment:

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
INCOME. The gain which proceeds from property, labor, or business; it is applied particularly to individuals;

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
GAIN. The word is used as synonymous with profits.

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
PROFITS. In general, by this term is understood the benefit which a man derives from a thing. It is more particularly applied to such benefit as arises from his labor and skill

Stratton's Independence, LTD. v. Howbert(1913), 231 U.S. 399:

• "'[I]ncome' may be defined as the gain derived from capital, from labor, or from both combined, and here we have combined operations of capital and labor. As to the alleged inequality of operation between mining corporations and others, it is of course true that the revenues derived from the working of mines result to some extent in the exhaustion of the capital. But the same is true of the earnings of the human brain and hand when unaided by capital, yet such earnings are commonly dealt with in legislation as income."

Eisner v. Macomber(1920), 252 U.S. 189,207
http://caselaw.findlaw.com/scripts/getcase.pl?court=US&vol=252&invol=189#207

• "After examining dictionaries in common use (Bouv. L. D.; Standard Dict.; Webster's Internat. Dict.; Century Dict.), ... , 'Income may be defined as the gain derived from capital, from labor, or from both combined,' provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case, , 38 S. Sup. Ct. 467, 469 (62 L. Ed. 1054)."

FindLaw: HELVERING v. BLISS, 293 U.S. 144 (1934)

• 'Gross income' includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of ...

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
WAGES, contract. A compensation given to a hired person for his or her services. As to servants wages, see Chitty, Contr. 171 as to sailors' wages, Abbott on Ship. 473; generally, see 22. Vin. Abr. 406; Bac. Abr. Master, &c., H; Marsh. Ins. 89; 2 Lill. Abr. 677; Peters' Dig. Admiralty, pl. 231, et seq.

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
COMPENSATION, contracts. A reward for services rendered.

Which is why we find today,

Merriam-Webster's Collegiate^® Dictionary © 2000

Main Entry: in·come
Pronunciation: 'in-"k&m also 'in-k&m or 'i[ng]-k&m
Function: noun
Date: 14th century
1 : a coming in : , <fluctuations in the nutrient income of a body of water>
2 : a gain or recurrent benefit usually measured in money that derives from capital or labor; also : the amount of such gain received in a period of time <has an income of $20,000 a year>