TAX COURT OF NEW JERSEY

R.J. Hughes Justice Complex

GAIL L. MENYUK P.O. Box 975

JUDGE Trenton, New Jersey 08625-0975

(609) 943-4761 Fax: (609) 984-0805

NOT FOR PUBLICATION WITHOUT THE APPROVAL

OF THE TAX COURT COMMITTEE ON OPINIONS

March 5, 2012

William and Mary Conway, plaintiffs pro se

403 Westminster Drive

Morganville, NJ 07751

Salvatore Alfieri, Esq.

6 Ravine Drive