INCOME TAXES (Tables)

12 Months Ended

Sep. 29, 2012

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

The provision for income taxes attributable to continuing operations consists of the following:

	Year Ended
	September 29, 2012			October 1, 2011
	(In thousands)
Current provision:
Federal	$	469		$	848
State and local		251			907
		720			1,755
Deferred provision:
Federal		3,140			240
State and local		(847	)		(522	)
		2,293			(282	)
	$	3,013		$	1,473

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

The effective tax rate differs from the U.S. income tax rate as follows:

	Year Ended
	September 29, 2012			October 1, 2011
	(In thousands)
Provision at Federal statutory rate (34% in 2012 and 2011)	$	3,555		$	2,124
State and local income taxes, net of tax benefits		312			109
Tax credits		(565	)		(503	)
Income attributable to non-controlling interest		(576	)		(302	)
Other		287			45
	$	3,013		$	1,473

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

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	September 29, 2012			October 1, 2011
	(In thousands)
Long-term deferred tax assets (liabilities):
State net operating loss carryforwards	$	3,357		$	2,607
Operating lease deferred credits		1,069			1,228
Depreciation and amortization		(358	)		538
Deferred compensation		1,431			1,172
Partnership investments		(413	)		1,948
Other		108			122
Total long-term deferred tax assets		5,194			7,615
Valuation allowance		(234	)		(362	)
Total net deferred tax assets	$	4,960		$	7,253

Summary of Income Tax Contingencies [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows:

	September 29, 2012		October 1, 2011
	(In thousands)
Balance at beginning of year	$	209	$	209
Reductions due to settlements with taxing authorities		-		-
Reductions as a result of a lapse of the statute of limitations		-		-
Interest accrued during the current year		-		-
Balance at end of year	$	209	$	209