After the bankruptcy of the United States, Kansas was no longer “Kansas” anymore, it is now “KS” — a two-capital-letter federal postal designation that is part of the “federal zone,” designated by the Zone ImProvement (ZIP) Code established by the bankrupt United States in 1933 — and Dorothy and Toto were now “in this state.” The terms: “in this state,” “this state,” and “state” are deceptively defined for tax jurisdiction purposes as the “District of Columbia,” a.k.a. the United States, Inc., or the corporate United States.