Last August's Tax Court case had nothing to do with airline miles earned from credit card issuers, either sign-up bonus miles or miles earned on monthly purchases. They were Citibank points awarded for a deposit account.
"Free" toasters handed out for opening a bank account have always been income, and the airline ticket in this case was no different.
Will Citi take the position that AAdvantage miles awarded by Citi on AA-branded credit cards are reportable income? Who knows?
One thing is certain: The Tax Court case linked above is irrelevant to the issue of credit card miles.