Duuude -- whaddaya mean "no"? That's exactly the section I was remembering when I thought I found a handy-dandy loophole through which to dump my enormous pile of cash! Ownerhip test -- check. Use test -- check (so long as you can accumulate days like that, and the years don't need to be continuous.)
That reminds me -- I have a friend who is married to this really rich guy (rich as in "There are wings of the LA County Museum named after his mother), and they moved to Seattle so they wouldn't have to pay state income taxes after her husband sold part of his sizable art collection (this dude's parents were painted by David Hockney -- that painting hangs in the Chicago Art Museum). Anyway, the point of this whole story (well, besides the patently obvious ploy to make you all think I am really special by bragging about the rich people I know) is to say that in order to take advantage of the "no state taxes" thingy -- they had to spend a certain number of days a year in Seattle. So, maybe there's something to that after all...
(Don't worry folks, I actually have retained non-imaginary legal counsel -- but she's on vacation until Monday.)
