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Income and Occupancy Taxes (Details Narrative) - Trust [Member] | 6 Months Ended
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Jul. 31, 2020 USD ($)
Deferred tax assets | $ 4,000,000
Net operating loss carryforwards | 1,100,000
Syndications | 2,900,000
Deferred tax liability | 1,500,000
Valuation allowance | 2,500,000
Sales and occupancy tax expense | $ 766,000
Occupancy tax, discrepancy | Sales and occupancy tax expense was approximately $766,000 for the six months ended July 31, 2020. This represents a liability arising from an occupancy tax discrepancy generated from our Tucson hotel which arose when we were notified in July 2020, of potentially underreporting and/or under collecting occupancy tax. We received a notice from the Arizona Department of Revenue indicating we were responsible for an additional 6% Pima County occupancy tax, in addition to the 6% State of Arizona occupancy tax we were already collecting and submitting to the State. To further complicate the situation, our filing position was such that we did not believe or know we were liable for any other tax, other than the State mandated 6%, because our hotel was located in an unincorporated area within Pima County. We were not aware of an additional County tax, and thus we filed our monthly returns as such. These additional amounts due for Hotel sales and occupancy expenses are not expected to be recurring, since the Trust collects and remits all necessary occupancy taxes to the state monthly.

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319 + Details
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- Definition The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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