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INCOME TAXES (Details) - USD ($)
3 Months Ended
May 31, 2021
May 31, 2020
Income Taxes    
U.S. federal income tax rate (as a percent) 21.00% 21.00%
Actual income tax benefit    
Expected income tax benefit $ (66,419) $ (96,174)
Effect of expenses deducted directly by Dr. Burzynski 66,419 96,174
Nondeductible expenses and other adjustments (3,232) 19,462
Change in valuation allowance 3,232 (19,462)
State tax
Income tax expense
Deferred tax assets:    
Net deferred tax asset 0  
Valuation allowance 171,814  
Historical earnings $ 0  
IRS    
Income Taxes    
Period after filing income tax returns subject to examination 3 years