A gain derived from labor or capital is not a gain accruing to labor and/or capital. It's a distinction that you and your website don't understand or pretend not to understand.
As for the conflicting so-called tax court cases and appeal cases, they're not Supreme Court cases.
Incidentally, in the Donald Fecay case the prosecution introduced Irwin Schiff's "The Great Income Tax Hoax" to be used against the defendant, Donald Fecay. The use of that book was decisive in Mr. Fecay's acquittal however (one can read about this amazing story in the hyperlink). That book includes a discussion of the Stratton v Howbert and other cases. Obviously, Mr. Schiff explains and understands the Stratton case and it appears you and your website do not.
Neither will any court. The only folks who understand are the pond scum making money off of dupes.