| **SUBSEQUENT EVENT**             | 6 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
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| **Subsequent Events [Abstract]** |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Subsequent Events [Text Block]   | NOTE G - SUBSEQUENT EVENT The Partnership has entered into agreement to transfer interests in three Operating Partnerships. The estimated sales prices and other terms for the disposition of the Operating Partnerships have been determined. The estimated proceeds to be received for these three Operating Partnerships are $11,501. The estimated gain on sales of the Operating Partnerships is $5,000 and the sales are expected to be recognized in the third quarter of fiscal year end 2012. |

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| - Definition
The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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