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Income Taxes
 12 Months Ended
Dec. 31, 2011
Income Tax [Abstract]  
Income Taxes
(8)  Income Taxes –

The following is a reconciliation of net income for financial reporting purposes to income reported for federal income tax purposes for the years ended December 31:

   
2011
 
2010
         
Net Income for Financial Reporting Purposes
$
1,113,264
$
888,327
         
Depreciation for Tax Purposes Under
    Depreciation for Financial Reporting Purposes
 
126,168
 
88,947
         
Income Accrued for Tax Purposes Under
    Income for Financial Reporting Purposes
 
(5,122)
 
(16,638)
         
Acquisition Costs Expensed for Financial Reporting
    Purposes, Capitalized for Tax Purposes
 
0
 
31,422
         
Gain on Sale of Real Estate for Tax Purposes
    Over (Under) Gain for Financial Reporting Purposes
 
33,870
 
(636,661)
Taxable Income to Partners
$
1,268,180
$
355,397
         

The following is a reconciliation of Partners' capital for financial reporting purposes to Partners' capital reported for federal income tax purposes for the years ended December 31:

   
2011
 
2010
         
Partners' Capital for Financial Reporting Purposes
$
16,174,770
$
16,240,415
         
Adjusted Tax Basis of Investments in Real Estate
    Over Net Investments in Real Estate
    for Financial Reporting Purposes
 
790,269
 
630,231
         
Income Accrued for Tax Purposes Over
    Income for Financial Reporting Purposes
 
21,888
 
27,010
         
Syndication Costs Treated as Reduction
    of Capital For Financial Reporting Purposes
 
3,208,043
 
3,208,043
Partners' Capital for Tax Reporting Purposes
$
20,194,970
$
20,105,699