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Would that make Western US second best place?

We do have to pay taxes. But if you live in SoCal, like me, Vegas isn't very far away. It's a must see for the poker player, just for the fesitivities with tournaments, etc. Plus the games are softer than what most of us play online.

Then you have Commerce, the Bike, Ocean's 11, Hustler, Hollywood Park, and a bunch of other poker rooms and casinos with poker rooms to choose from. And they are all filled with bad players. So you can mix up your live play and online play so you don't go crazy.

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Very true. Some nice big indian casinos and vegas nearby. Indeed, the downsides are the taxes and enormous cost of living.