SMA GA DEPART VGT NO FLT PLAN AND WHEN CONTACTING LAS DEP CTLR FOR CLRNC THROUGH CLASS B AIRSPACE; IS ADVISED HAS ALREADY PENETRATED. FLOOR 4000 FT AND ACFT MAINTAINING 4400 FT.

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DEPARTED VGT; VFR TO ARIZONA WITH SQUAWK AND FREQ FROM VGT TWR ON 'SUGGESTED HEADING' OF 220 DEGS BEHIND 2 TWINS. CALLED MCCARRAN APCH FOR CLASS B CLRNC. WHILE AWAITING CLRNC; CTLR ADVISED 'WELL; TECHNICALLY YOU'RE ALREADY IN THE CLASS B; BUT...' MY GPS SHOWED US BELOW THE FLOOR FOR OUR SECTOR. I THEN DSNDED BELOW THE '4000 FT' HE STATED WAS THE FLOOR AND FLEW SW UNTIL WELL CLR. I BELIEVE THE MAJOR CONTRIBUTING FACTOR WAS THAT I WAS MAD AT 'ATC SYS' WHICH DISTRACTED ME FROM MONITORING THE ACCURACY OF THE HAND-HELD GPS BECAUSE: 1) DEPARTING VGT I CALLED #1 BUT THE TWR CTLR MISSED MY FIRST CALL SO I CALLED AGAIN AFTER THE FIRST TWIN. THEN ANOTHER TWIN CALLED READY. TWR PUT ME BEHIND BOTH OF THEM. 2) IN THE AIR; SAME THING ALL OVER. I CALLED DEP FOR CLRNC BUT MCCARRAN GAVE THE TWINS A CLRNC BUT NOT ME. I WAS ATTEMPTING TO REMAIN CLR OF CLASS B BUT SKIRTING IT AS CLOSE AS POSSIBLE TO GET AROUND TO THE SW. 3) APCH FINALLY GAVE ME MY TURN BUT TOLD ME TO TURN N WHICH WAS COMPLETELY THE WRONG DIRECTION SO I JUST ASKED HIM TO VERIFY WE WERE CLR OF CLASS B AND SQUAWKED 1200. THAT'S WHEN HE TOLD ME WE WERE 'TECHNICALLY' INSIDE CLASS B.