Income Tax Provision (Tables)

9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax provision for the nine months ended September 30, 2012 was calculated as follows:

	Federal		State		Total
Current tax provision	$	85,300	$	14,500	$	99,800
Deferred tax provision		134,550		38,350		172,900
	$	219,850	$	52,850	$	272,700

Income tax provision (benefit) for the nine months September 30, 2011 was calculated as follows:

	Federal			State			Total
Current tax provision	$	140,000		$	23,300		$	163,300
Deferred tax (benefit)		(117,800	)		(33,700	)		(151,500	)
	$	22,200		$	(10,400	)	$	11,800

Income tax provision for the three months ended September 30, 2012 was calculated as follows:

	Federal		State		Total
Current tax provision	$	14,300	$	2,500	$	16,800
Deferred tax provision		56,050		15,950		72,000
	$	70,350	$	18,450	$	88,800

Income tax provision (benefit) for the three months ended September 30, 2011 was calculated as follows:

	Federal			State			Total
Current tax provision	$	45,200		$	7,500		$	52,700
Deferred tax (benefit)		(161,600	)		(46,000	)		(207,600	)
	$	(116,400	)	$	(38,500	)	$	(154,900	)