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(6) SECURITIES BORROWED AT FAIR VALUE	9 Months Ended
(6) SECURITIES BORROWED AT FAIR VALUE	Sep. 30, 2011
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	(6) SECURITIES BORROWED AT FAIR VALUE The Company maintains short positions in certain marketable securities. The liability for short sales of securities is included in “Securities borrowed at fair market value” in the accompanying balance sheets. The respective market values of these positions were $26,171,717 and $22,406,036 as of September 30, 2011 and December 31, 2010.