In "Central Illinois Public Service Co. v. United States", , the U.S. Supreme Court confirmed that wages and income are not identical as far as taxes on income are concerned, because income not only "includes" wages, but any "other" gains as well. The Court in that case noted that in enacting taxation legislation, Congress "chose not to return to the inclusive language of the Tariff Act of 1913, but, specifically, 'in the interest of simplicity and ease of administration,' confined the "obligation to withhold" taxes to 'salaries, wages, and other forms of compensation for personal services'" and that "committee reports ... stated consistently that 'wages' meant remuneration 'if paid for services performed by an employee for his employer'".