where the tire is right at the fender.
this also has a lot to do with the tires sidewall..not just the rim size. for instance the stock tire is is 205/55/16 and obviously this leaves a big gap. but if i were to increase the sidewall to let's say 205/65/16...i would pretty much have my tires near the fender (not that you would want to do that..but you could).
as i already mentioned..most of the pics i posted used a 40 sidewall for their tires (such as 215/40/18) and it looks like they accomplish what you want to do for the most part
i've seen celicas with 19s with a 35 series profile that pretty much did the same think, btw