Equity

12 Months Ended

Dec. 31, 2011

Equity

Schedule of Distributions Made to Members or Limited Partners, by Distribution [Table Text Block]

NOTE 5 – DISTRIBUTION

As a result of the sale of the Partnership’s sole remaining investment in January 2012, the Partnership determined that it would not have sufficient cash to distribute to its partners. Accordingly, during the year ended December 31, 2011, the Partnership deemed a distribution of approximately $71,000 to the limited partners (approximately $5.88 per limited partnership interest), which consisted of Indiana and Michigan nonresident withholding taxes previously paid by the Partnership on behalf of nonresident limited partners.