Income Taxes (Tables)

12 Months Ended

Sep. 24, 2011

Income Taxes [Abstract]

Provision for income taxes

The income tax provision of all the legal entities included in the Partnership's consolidated statement of operations consists of the following:

	Year Ended
	September 24,		September 25,		September 26,
	2011		2010		2009
Current
Federal	$	135	$	177	$	173
State and local		749		1,005		928
		884		1,182		1,101
Deferred		-		-		1,385
	$	884	$	1,182	$	2,486

Income tax reconciliation

The provision for income taxes differs from income taxes computed at the United States federal statutory rate as a result of the following:

	Year Ended
	September 24,			September 25,			September 26,
	2011			2010			2009
Income tax provision at federal statutory tax rate	$	40,548		$	40,361		$	58,704
Impact of Partnership income not subject to federal income taxes		(39,952	)		(38,808	)		(56,294	)
Permanent differences		239			2,051			719
Change in valuation allowance		(454	)		(4,806	)		(2,048	)
State income taxes		492			2,247			1,262
Other		11			137			143
Provision for income taxes - current and deferred	$	884		$	1,182		$	2,486

Deferred Tax Assets and Liabilities

The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows:

	As of
	September 24,			September 25,
	2011			2010
Deferred tax assets:
Net operating loss carryforwards	$	32,938		$	33,214
Allowance for doubtful accounts		1,323			713
Inventory		658			1,423
Intangible assets		1,201			1,362
Deferred revenue		1,303			1,408
Derivative instruments		71			700
AMT credit carryforward		1,086			925
Other accruals		1,936			1,726
Total deferred tax assets		40,516			41,471
Deferred tax liabilities:
Property, plant and equipment		314			815
Total deferred tax liabilities		314			815
Net deferred tax assets		40,202			40,656
Valuation allowance		(40,202	)		(40,656	)
Net deferred tax assets	$	-		$	-