INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2014

Income Tax Disclosure [Abstract]

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

The provision (benefit) for income taxes from continuing operations for fiscal years 2013, 2012 and 2011 consists of the following (amounts in thousands):

	2013		2012			2011
Federal:
Current	$	2,965	$	—		$	417
Deferred		15,360		(1,595	)		14,166
		18,325		(1,595	)		14,583
State and Local:
Current		2,150		—			618
Deferred		220		(32	)		1,054
		2,370		(32	)		1,672
Provision (benefit) for income taxes	$	20,695	$	(1,627	)	$	16,255

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

The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows as of January 31, 2014 and 2013 (amounts in thousands):

	2014			2013
Assets:
Deferral of service contract income	$	—		$	136
Accrued liabilities		331			46
Stock based compensation		185			338
Property and equipment, net		—			613
Federal net operating loss carryforward		—			7,625
AMT credit carryforward		19,751			23,589
Alcohol fuels tax credit		546			573
State net operating loss carryforward		2,833			3,236
Other items		396			748
Valuation allowance		(2,017	)		(1,891	)
Total		22,025			35,013
Liabilities:
Basis in pass through entities, including depreciation		(39,195	)		(36,489	)
Other		(297	)		(1,735	)
Total		(39,492	)		(38,224	)
Net deferred tax liability	$	(17,467	)	$	(3,211	)

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

The effective income tax rate on consolidated pre-tax loss or income differs from the federal income tax statutory rate for fiscal years 2013, 2012 and 2011 as follows:

	2013			2012			2011
Federal income tax at statutory rate		35.0	%		35.0	%		35.0	%
State and local taxes, net of federal tax benefit		4.5			5.3			4.0
Net change in valuation allowance		0.2			(4.7	)		1.0
Domestic production activities deduction		(1.5	)		—			(3.2	)
Uncertain tax positions		(0.1	)		(1.4	)		0.2
Noncontrolling interest		(3.4	)		6.7			(4.0	)
Other		(0.1	)		1.7			0.3
Total		34.6	%		42.6	%		33.3	%

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (dollars in thousands):

	Years Ended
	January 31,
	2014			2013
Unrecognized tax benefits, beginning of year	$	2,157		$	2,484
Changes for tax positions for prior years		(295	)		(327	)
Changes for tax positions for current year		—			—
Unrecognized tax benefits, end of year	$	1,862		$	2,157