Income Taxes	6 Months Ended
Jul. 01, 2012
Income Taxes [Abstract]
Income Taxes	Note C – Income Taxes Income tax expense for the first half of 2012 has been provided for based on an estimated 13.3% effective tax rate expected to be applicable for the full 2012 fiscal year, compared to an effective tax rate of 21.1% that was used for the same period of the prior year. The Company’s effective annual tax rate has historically been reduced by its ability to utilize FICA tip credits to offset a significant amount of the current portion of its federal tax liability. The Company will continue to have FICA tip credit carryforwards available to reduce its federal income tax liability in 2012. In addition, because the Company continues to maintain a valuation allowance for substantially all of its net deferred tax assets, its income tax provision consists of income taxes currently payable which include the effect of differences between book and taxable income. The effect of certain tax deductions the Company expects to receive in 2012 as well as changes in certain state income tax regulations are factors which contribute to the reduction of the Company’s estimated effective tax rate for the current year compared to the rate used in the first half of 2011.

Income Taxes

6 Months Ended

Jul. 01, 2012

Note C – Income Taxes

Income tax expense for the first half of 2012 has been provided for based on an estimated 13.3% effective tax rate expected to be applicable for the full 2012 fiscal year, compared to an effective tax rate of 21.1% that was used for the same period of the prior year.

The Company’s effective annual tax rate has historically been reduced by its ability to utilize FICA tip credits to offset a significant amount of the current portion of its federal tax liability. The Company will continue to have FICA tip credit carryforwards available to reduce its federal income tax liability in 2012. In addition, because the Company continues to maintain a valuation allowance for substantially all of its net deferred tax assets, its income tax provision consists of income taxes currently payable which include the effect of differences between book and taxable income. The effect of certain tax deductions the Company expects to receive in 2012 as well as changes in certain state income tax regulations are factors which contribute to the reduction of the Company’s estimated effective tax rate for the current year compared to the rate used in the first half of 2011.