I have a "friend" who has set two aircraft up in Delaware corps. and had no problem.  Here in Texas the State Comptroller checks the FAA registrations and if a Texas transfer shows up they will send you an inquiry form and ask about the details of the sale or purchase.  If you don't respond they will estimate the value and send you a bill for the taxes due.  Texas has a use tax of .0625% on the value of the aircraft.  If you don't pay they will put a lien in the county.  If you still don't respond they will send an enforcement officer out to collect.  The time between the registration going through and when they pick it up can be quite a while.  A year or so.  So don't think you are out of the woods.  The Delaware Corp. shows the address in Delaware and they don't pick it up. Delaware Corp. can be set up on the internet with CorpAmerica. Very easy.