Note 9 - Income Taxes (Tables)

12 Months Ended

Jun. 02, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2015			2014			2013
(Benefit)/provision for income taxes from continuing operations	$	(1,911	)	$	(4,665	)	$	1,500
Benefit for income taxes from discontinued operations	–				(106	)		(8,519	)
Total benefit for income taxes	$	(1,911	)	$	(4,771	)	$	(7,019	)

	2015			2014			2013
Current:
Federal	$	1,714		$	(5,047	)	$	8,966
State		(48	)		(1,586	)		1,200
Foreign		118			322			163
		1,784			(6,311	)		10,329
Deferred:
Federal		(3,254	)		2,346			(8,397	)
State		(441	)		(700	)		(432	)
		(3,695	)		1,646			(8,829	)
	$	(1,911	)	$	(4,665	)	$	1,500

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2015			2014
Deferred tax assets:
General business credits carryforward	$	53,955		$	48,007
Employee benefits		25,343			22,748
Deferred escalating minimum rents		20,536			19,832
Goodwill		10,813			11,691
State net operating losses		7,821			10,260
Insurance reserves		6,062			6,267
Deferred gain on sale-leaseback transactions		5,148			5,148
Closed restaurant lease reserves		2,798			4,316
Other		7,656			13,202
Gross deferred tax assets		140,132			141,471
Deferred tax asset valuation allowances		(62,799	)		(54,582	)
Net deferred tax assets		77,333			86,889
Deferred tax liabilities:
Depreciable property and equipment		(64,204	)		(73,954	)
Other		(14,578	)		(13,038	)
Total deferred tax liabilities		(78,782	)		(86,992	)
Net deferred tax liability	$	(1,449	)	$	(103	)

Reported in Consolidated Balance Sheets as:
Deferred income taxes – current (liability)/asset	$	(7	)	$	3,397
Deferred income taxes – noncurrent liability		(1,442	)		(3,500	)
	$	(1,449	)	$	(103	)

Summary of Valuation Allowance [Table Text Block]

	2015			2014			2013
Beginning of year	$	(54,582	)	$	(24,566	)	$	(2,392	)
Changes in estimated realization of deferred tax assets:
Continuing operations		(9,138	)		(31,187	)		(20,885	)
Discontinued operations		–			288			(1,289	)
Other reductions		921			883			–
End of year	$	(62,799	)	$	(54,582	)	$	(24,566	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2015			2014			2013
Statutory federal income taxes	$	(1,787	)	$	(24,351	)	$	(7,677	)
State income taxes, net of federal income tax benefit		(711	)		(3,564	)		(1,484	)
FICA tip credit		(7,280	)		(7,533	)		(8,189	)
Work opportunity tax credit		(1,899	)		(1,233	)		(1,366	)
Increase in valuation allowance		9,138			31,187			20,885
Permanent differences		528			2,243			339
Other, net		100			(1,414	)		(1,008	)
	$	(1,911	)	$	(4,665	)	$	1,500

Summary of Income Tax Contingencies [Table Text Block]

	2015			2014
Beginning of year	$	6,965		$	13,016
Additions for tax positions related to the current year		428			532
Additions for tax positions of prior years		114			321
Reductions for tax positions of prior years		(2,690	)		(5,186	)
Reductions for settlements with taxing authorities		(295	)		(619	)
Reductions due to statute settlements		(652	)		(1,099	)
	$	3,870		$	6,965