See also:
www.gmlaw.com/news/greenspoon-marder-international-wealth-asset-planning-blog-tax-court-rules-that-offshore-asset-protection-trust-assets-are-not-available-to-the-taxpayer-for-purposes-of-paying-the-irs/
Distinctions that Make a Difference: Federal Circuit Holds that Various Substance Over Form Doctrines are Not Interchangeable | Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. – Attorneys at Law (meadowscollier.com)