I know it's gauche to respond to one's own posting, but I finally managed to
find at least a partial answer to my question, buried deep in AOPA's
archives (1998):

http://www.aopa.org/members/ftmag/ar...fm?article=369

Scroll/search down to the heading "Where does the actual "sale" take place?"
According to the article, the place of delivery/change of possession
determines where the sale happens....

--
Doug
"Where am I to go/Now that I've gone too far?" -- Golden Earring, "Twilight
Zone"
(my email is spam-proofed; read the address and make the appropriate change
to contact me)


"Douglas Paterson" wrote in message
. ..
I'm sure the experienced buyers & sellers around here have run into this
before....