INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

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

The provision for income taxes consists of the following:

	Year Ended
	September 30, 2017			October 1, 2016
	(In thousands)
Current provision (benefit):
Federal	$	(144	)	$	778
State and local		287			192
		143			970
Deferred provision (benefit):
Federal		1,391			915
State and local		134			213
		1,525			1,128
	$	1,668		$	2,098

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 30, 2017			October 1, 2016
	(In thousands)
Provision at Federal statutory rate (34% in 2017 and 2016)	$	2,185		$	2,580
State and local income taxes, net of tax benefits		255			326
Tax credits		(632	)		(611	)
Income attributable to non-controlling interest		(244	)		(501	)
Changes in tax rates		8			9
Other		96			295
	$	1,668		$	2,098

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 30, 2017			October 1, 2016
	(In thousands)
Long-term deferred tax assets (liabilities):
State net operating loss carryforwards	$	3,210		$	3,179
Operating lease deferred credits		826			772
Depreciation and amortization		(2,160	)		(256	)
Deferred compensation		580			986
Partnership investments		(291	)		(709	)
Prepaid expenses		(419	)		(444	)
Other		99			230
Total long-term deferred tax assets		1,845			3,758
Valuation allowance		(354	)		(342	)
Total net deferred tax assets	$	1,491		$	3,416

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 30,			October 1,
	2017			2016
	(In thousands)
Balance at beginning of year	$	366		$	307
Additions based on tax positions taken in current and prior years		15			105
Settlements		(134	)		(46	)
Decreases based on tax postions taken in prior years		(96	)		—
Balance at end of year	$	151		$	366