Big-money billionaires, including Larry Ellison and Sergey Brin, are flocking to ritzy little enclaves at the California-Nevada border to scoop up property and seemingly escape the Golden State’s proposed “ billionaire tax .” Brin plunked down a whopping $42 million last month on a Lake Tahoe estate in Nevada. Oracle co-founder Larry Ellison has also been quietly amassing luxury properties just over the state line, snapping up multimillion-dollar homes in elite Nevada enclaves like Crystal Bay