INCOME TAXES (Tables)

12 Months Ended

Sep. 28, 2013

Income Tax Disclosure [Abstract]

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 28, 2013		September 29, 2012
	(In thousands)
Current provision:
Federal	$	518	$	469
State and local		188		251
		706		720
Deferred provision:
Federal		984		3,140
State and local		251		(847	)
		1,235		2,293
	$	1,941	$	3,013

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 28, 2013			September 29, 2012
	(In thousands)
Provision at Federal statutory rate (34% in 2013 and 2012)	$	2,398		$	3,555
State and local income taxes, net of tax benefits		265			312
Tax credits		(531	)		(565	)
Income attributable to non-controlling interest		(437	)		(576	)
Other		246			287
	$	1,941		$	3,013

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 28, 2013			September 29, 2012
	(In thousands)
Long-term deferred tax assets (liabilities):
State net operating loss carryforwards	$	3,665		$	3,357
Operating lease deferred credits		974			1,069
Depreciation and amortization		(464	)		(358	)
Deferred compensation		1,524			1,431
Partnership investments		(460	)		(413	)
Other		95			108
Total long-term deferred tax assets		5,334			5,194
Valuation allowance		(528	)		(234	)
Total net deferred tax assets	$	4,806		$	4,960

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 28, 2013			September 29, 2012
	(In thousands)
Balance at beginning of year	$	209		$	209
Reductions due to settlements with taxing authorities		(31	)		—
Reductions as a result of a lapse of the statute of limitations		(16	)		—
Interest accrued during the current year		—			—
Balance at end of year	$	162		$	209