INCOME TAXES

6 Months Ended

Mar. 31, 2012

Income Taxes

Income Tax Disclosure [Text Block]

NOTE 6 - INCOME TAXES

The provision for income taxes is as follows:

	March 31,	March 31,
	2012	2011
Income tax benefit	$       33,300	$        34,700

The Company uses the asset-liability method of computing deferred taxes in accordance with FASB Accounting Standards Codification (ASC) Topic 740. The difference between the effective tax rate and the statutory tax rates is due primarily to the effects of the graduated tax rates, state taxes net of federal tax benefit and nondeductible variable costs of shareholder usage.