🚀 go-pugleaf

>Some time ago the "Doonesbury" comic strip, in making fun of Bush's
>claim of Texas residence, focused on Texas' minimal requirements

Bush's claim of Texas residence is based on a Federal law that you
don't change residence while you're in government service.  
Think of the tax problems some poor soldier would have as they move
him around from base to base, collecting more and more states he
has to file tax returns with, and you'll see the basic intent of
the law.  I suppose it's debatable also whether US Senators and
Representatives reside in their home state or Washington, D.C.
under the ordinary rules because of the time they spend in
Washington.  (Interesting way to get rid of incumbents - no incumbent
could run again because they lose residency in their home district.)
Ambassadors also don't lose their US citizenship based on non-residency 
while they're on the job.  I'm not sure of the exact definition of 
"government service" for this purpose, but it would include the armed 
forces, national elected office, ambassadors and diplomatic service, and 
I hope it doesn't include Post Office employees.

If you think that Bush's claim to Texas residence is a legal trick to
avoid taxes, look at his claim to residence WHEN HE WAS ELECTED.  He
doesn't need to have any ties to Texas now.

>for claiming residence.  A mock application was printed in the strip
>that just indicated an "intent" to live in Texas. I don't recall
>anything in the news stories in the local papers that contradicted
>that premise though there were news stories about that episode of
>the strip.

I think the law presented in the strip, as it applies to ordinary
people, is pure bull.  You need to actually be physically present
in Texas, and intend to live here.  Once you've established residence
(no, I don't know about time periods), enlist in the Army and
you can give up your apartment and still keep Texas residence.

State income taxes, if there's a state income tax, generally apply to
income "contaminated" by that state.  Income is "contaminated" by
the state the income came from, and the state where you reside.
(Some income isn't "contaminated" by any state, such as tax-free
municipal bonds or interest from certain Federal securities)
The only place where a different residence might really help is
if you work and live in different states, and you're getting
double-taxed now.

					Gordon L. Burditt
					sneaky.lonestar.org!gordon