SUBSEQUENT EVENT

6 Months Ended

Sep. 30, 2011

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE H - SUBSEQUENT EVENTS

The Partnership has entered into agreements to either sell or transfer interests in four Operating Partnerships. The estimated sales prices and other terms for the dispositions of the Operating Partnerships have been determined. The estimated proceeds to be received for these four Operating Partnerships are $344,800. The estimated gain on sales of the Operating Partnerships is $297, 858 and the sales are expected to be recognized in the third quarter of fiscal year end 2012.