And secondly, unless you live in Montana or Nevada, finding a road where you can safely scream along at more than 100 mph for any length of time is very difficult.

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Now, of course, if you live in Montana, if you live in a place with no public transportation, if you just love cars, you're going to want a car or a truck.

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Few live in cabins in Montana or are willing to downsize their lifestyles.

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If you live in Butte, Montana, you're going to be goyish even if you're Jewish.

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Being based in New York City sends a different message from being based in Connecticut, and both tell a vastly different story from having chucked it all to live on a ranch in Montana.

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An important exception applies to taxpayers who live in the 9th and 10th Circuits: Oklahoma, Kansas, Colorado, New Mexico, Arizona, Wyoming, Montana, Idaho, Nevada, California, Oregon, Washington, Utah, Hawaii and Alaska.

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