Logic at it's Best

A conversation heard at a local pub: "Gee, Sam, wish you were here with me." "But Tom, I am. Look see, I'm right in front of you." "No you're not." "Yes, I am." "Can prove you're not. Bet you $5." "You're on." "You're not in New York City, are you?" "That's true." "And you're not in Montreal." "Can't argue with you there." "And you are definitely not in Paris." "Nope." "If you're not in New York City, Montreal or Paris, then you must be someplace else." "Yea, that makes sense." "Well, if you're someplace else, you can't be here. So pay up, let's have the $5." "Can't." "Why not?" "I'm not here."