The taxpayer, a New Jersey domiciliary, owns a log cabin in upstate New York. The cabin is used by the taxpayer for summer vacations with his family. The taxpayer, can but chooses not to use the cabin in the winter because he prefers to vacation in warmer climate. The taxpayer works in New York City at the stock exchange every day of the year except for federal holidays and 2 weeks vacation. The taxpayer is a New York tax resident.

TRUE OR FALSE?