INCOME TAXES	9 Months Ended
Feb. 28, 2012
INCOME TAXES [Abstract]
INCOME TAXES	NOTE K – INCOME TAXES The effective tax rate for the 13- and 39- week periods ended February 28, 2012 was (268.2)% and (79.1)%, respectively, as compared to (2.9)% and 10.6%, respectively, for the same periods of the prior year. The change in the effective tax rate for the 13-week period ended February 28, 2012 was attributable to a decrease in unrecognized tax benefits as a result of the expiration of statute of limitations in certain federal and state jurisdictions and an increase in FICA Tip and Work Opportunity Tax Credits recognized for the quarter. The change in the effective tax rate for the 39-week period ended February 28, 2012 was further attributable to a higher percentage benefit for FICA Tip and Work Opportunity Tax Credits as a result of lower pretax income for the current quarter compared to the same period of the prior year. Included in income tax expense for both the 13 and 39 weeks ended February 28, 2012 was $0.5 million, representing the change in our valuation allowance for state net operating losses that, in the judgment of management, are not more likely than not to be realized. This determination factored in the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected taxable income, and tax-planning strategies. Primarily as a result of state tax planning, the Company has a three-year cumulative pre-tax loss in certain states which was given significant weight in our assessment. We had a liability for unrecognized tax benefits of $4.4 million and $5.2 million as of February 28, 2012 and May 31, 2011, respectively. As of February 28, 2012 and May 31, 2011, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $2.8 million and $3.4 million, respectively. The liability for unrecognized tax benefits as of February 28, 2012 includes $1.6 million related to tax positions for which it is reasonably possible that the total amounts could change within the next twelve months based on the outcome of examinations and negotiations with tax authorities. Interest and penalties related to unrecognized tax benefits are recognized as components of income tax expense. As of February 28, 2012 and May 31, 2011, we had accrued $1.4 million and $1.6 million, respectively, for the payment of interest and penalties. During the first 39 weeks of fiscal 2012, accrued interest and penalties decreased by $0.1 million, the majority of which affected the effective tax rate for the same time period. At February 28, 2012, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2008 with the exception of our fiscal years 2004 and 2005 as a result of fiscal 2009 NOL carryback, and with few exceptions, state and local examinations by tax authorities prior to fiscal year 2008.

INCOME TAXES

9 Months Ended

Feb. 28, 2012

NOTE K – INCOME TAXES

The effective tax rate for the 13- and 39- week periods ended February 28, 2012 was (268.2)% and (79.1)%, respectively, as compared to (2.9)% and 10.6%, respectively, for the same periods of the prior year. The change in the effective tax rate for the 13-week period ended February 28, 2012 was attributable to a decrease in unrecognized tax benefits as a result of the expiration of statute of limitations in certain federal and state jurisdictions and an increase in FICA Tip and Work Opportunity Tax Credits recognized for the quarter. The change in the effective tax rate for the 39-week period ended February 28, 2012 was further attributable to a higher percentage benefit for FICA Tip and Work Opportunity Tax Credits as a result of lower pretax income for the current quarter compared to the same period of the prior year.

Included in income tax expense for both the 13 and 39 weeks ended February 28, 2012 was $0.5 million, representing the change in our valuation allowance for state net operating losses that, in the judgment of management, are not more likely than not to be realized. This determination factored in the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected taxable income, and tax-planning strategies. Primarily as a result of state tax planning, the Company has a three-year cumulative pre-tax loss in certain states which was given significant weight in our assessment.

We had a liability for unrecognized tax benefits of $4.4 million and $5.2 million as of February 28, 2012 and May 31, 2011, respectively. As of February 28, 2012 and May 31, 2011, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $2.8 million and $3.4 million, respectively. The liability for unrecognized tax benefits as of February 28, 2012 includes $1.6 million related to tax positions for which it is reasonably possible that the total amounts could change within the next twelve months based on the outcome of examinations and negotiations with tax authorities.

Interest and penalties related to unrecognized tax benefits are recognized as components of income tax expense. As of February 28, 2012 and May 31, 2011, we had accrued $1.4 million and $1.6 million, respectively, for the payment of interest and penalties. During the first 39 weeks of fiscal 2012, accrued interest and penalties decreased by $0.1 million, the majority of which affected the effective tax rate for the same time period.

At February 28, 2012, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2008 with the exception of our fiscal years 2004 and 2005 as a result of fiscal 2009 NOL carryback, and with few exceptions, state and local examinations by tax authorities prior to fiscal year 2008.