Gary Wilson - Page 5




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          at their home in Pollack, Idaho, while he was employed in Idaho             
          in 1993.  Petitioner did not have a lease or rental agreement               
          with his parents.                                                           
               Petitioner usually commuted daily from his respective                  
          California living quarters to the various California jobsites; he           
          would occasionally stay overnight in a motel near one of the                
          jobsites in California if he was too tired to drive.  Petitioner            
          also commuted from his parents’ home in Pollack, Idaho, to the              
          Idaho jobsites.                                                             
               Petitioner held an Idaho driver’s licence in both 1992 and             
          1993.  In 1993 petitioner held an Idaho resident combination                
          hunting and fishing license, an Idaho resident regular deer tag,            
          and an Idaho resident regular elk tag.  An individual must                  
          establish that he has been an Idaho resident for 6 months in                
          order to obtain an Idaho resident combination hunting and fishing           
          license.  Petitioner presented his Idaho driver’s license and was           
          granted a resident hunting and fishing license.  The State of               
          Idaho made no further inquiries to verify that petitioner was a             
          resident of Idaho.                                                          
               On September 22, 1993, petitioner opened two bank accounts             
          with Key Bank of Idaho:  A savings account with a $4,000 deposit            
          and a checking account with a $314.81 deposit.  Thereafter, in              
          1993 petitioner made three checks payable to his mother totaling            








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