It will be, I think, much like other constitutional rights cases and may come down to a matter of interpretation of individual rights as defined by the high court.
The scheme works only if a trust held in Guam is treated just like an individual who lives there an interpretation not prohibited under U.S. tax law but not endorsed either, according to a tax lawyer's memo used to sell the scheme.
In 2001, then-Attorney General John Ashcroft backed the interpretation that the Second Amendment protects individual rights - a reversal of long-standing justice department policy.
The Labor Dept. has changed its approach toward loan officers, for example, and also tightened its interpretation of the rules for how much individual discretion an employee has to have to fall under the administrative exemption.
Today, The Wicked Spoon offers a far different interpretation of the buffet than anyone else with its emphasis on individual versus mass servings of everything from desserts to fries to Osso Bucco.
It is recognised that the ability to decode individual words is not sufficient, hence the materials simultaneously attend to fluency which promotes comprehension by freeing cognitive resources for interpretation.