INCOME TAXES (Tables)

12 Months Ended

Sep. 27, 2014

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 27, 2014			September 28, 2013
	(In thousands)
Current provision:
Federal	$	2,029		$	519
State and local		154			188
		2,183			707
Deferred benefit:
Federal		(169	)		983
State and local		(239	)		251
		(408	)		1,234
	$	1,775		$	1,941

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 27, 2014			September 28, 2013
	(In thousands)
Provision at Federal statutory rate (34% in 2014 and 2013)	$	2,707		$	2,398
State and local income taxes, net of tax benefits		(123	)		265
Tax credits		(655	)		(531	)
Income attributable to non-controlling interest		(432	)		(437	)
Other		278			246
	$	1,775		$	1,941

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 27, 2014			September 28, 2013
	(In thousands)
Long-term deferred tax assets (liabilities):
State net operating loss carryforwards	$	3,855		$	3,665
Operating lease deferred credits		888			974
Depreciation and amortization		(10	)		(464	)
Deferred compensation		1,322			1,524
Partnership investments		(411	)		(460	)
Other		102			95
Total long-term deferred tax assets		5,746			5,334
Valuation allowance		(532	)		(528	)
Total net deferred tax assets	$	5,214		$	4,806

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 27,		September 28,
	2014		2013
	(In thousands)
Balance at beginning of year	$	162	$	209
Reductions due to settlements with taxing authorities		—		(31	)
Reductions as a result of a lapse of the statute of limitations		—		(16	)
Balance at end of year	$	162	$	162