10. Income Taxes (Tables)

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Summary of the temporary differences

	March 31, 2013			December 31, 2012
	($ in thousands)
Deferred tax asset:
Net operating loss carry forward	$	18,658		$	18,029
Adjustments to reduce land to net realizable value		12			12
Expenses capitalized under IRC 263(a)		56			56
Environmental liability		27			27
Valuation allowance		(18,581	)		(17,952	)
		172			172
Deferred tax liability:
Basis difference of land and improvement inventories		172			172
Net deferred tax asset	$	-		$	-