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INCOME TAXES (Details 1)
12 Months Ended
May 31, 2013
May 31, 2012
Statutory federal income tax benefit (35.00%) 35.00%
Permanent timing differences - equity rights 4.00% 0.00%
Operating loss carry-forwards utilized (31.00%) (35.00%)
State income taxes 0.00% 0.00%