May the judge-made 'economic substance doctrine' be invoked to supplant any tax results that a court deems abusive, even when those results stem from the application of clear, unambiguous, and mechanical provisions of tax law

QUESTION PRESENTED May the judge-made “economic substance doctrine” be invoked to supplant any tax results that a court deems abusive, even when those results stem from the application of clear, unambiguous, and mechanical provisions of tax law, as the Fifth Circuit held below and other courts of appeals have concluded, or is the doctrine properly invoked only as a tool for interpreting the meaning of tax laws, as the D.C. and Sixth Circuits have held?