This matter was fully considered by the bankruptcy court and district court below. Both courts applied the test set forth in Shades Ridge Holding Co. v. United States, 888 F.2d 725 (11th Cir. 1989), to determine that Appellant Daer Holdings, LLC was the nominee of debtor Terri Steffen. After reviewing the parties’ briefs, and with the benefit of oral argument, we see no reversible error. AFFIRMED.