Income Taxes	9 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and nine months ended June 30, 2013, our non-cash tax benefit from continuing operations was $0.4 million and $1.0 million, respectively, primarily related to a decrease of our prior year's recognized tax benefits. As of June 30, 2013 and September 30, 2012, we had $2.5 million of accrued interest and penalties related to our unrecognized tax benefits. Our federal income tax returns for fiscal years 2007 through 2010 are under Internal Revenue Service (IRS) appeal. Certain state income tax returns for various fiscal years are under routine examination. The final outcome of these appeals and examinations are not yet determinable and therefore the change in our unrecognized tax benefits that could occur within the next 12 months cannot be estimated at this time. During fiscal 2008, we determined that we did not meet the more likely than not standard that substantially all of our deferred tax assets would be realized and therefore, we established a valuation allowance for substantially all of our deferred tax assets. Given the prolonged economic downturn affecting the homebuilding industry and the continued uncertainty regarding the recoverability of the remaining deferred tax assets, we continue to believe that a valuation allowance is needed for substantially all of our deferred tax assets. In future periods, the allowance could be modified based on sufficient evidence indicating that more likely than not a portion of our deferred tax assets will be realized. Changes in existing tax laws could also affect actual tax results and the valuation of deferred tax assets over time. Further, we experienced an “ownership change” as defined in Section 382 of the Internal Revenue Code (Section 382) as of January 12, 2010. Section 382 contains rules that limit the ability of a company that undergoes an “ownership change” to utilize its net operating loss (NOL) carryforwards and certain built-in losses or deductions recognized during the five-year period after the ownership change to offset future taxable income. Therefore, our ability to utilize our pre-ownership change NOL carryforwards and recognize certain built-in losses or deductions is limited by Section 382. Specifically, as of June 30, 2013, $87.4 million of our deferred tax asset was subject to annual recognition limitations under Section 382, of which an estimated maximum amount of $11.4 million ($4 million tax-effected) may be recognized annually. In addition, due to a combination of Section 382 limitations and the maximum 20-year carryforward of our NOLs, we will be unable to fully recognize certain deferred tax assets. As of June 30, 2013, our valuation allowance was $505.3 million. Upon the resumption of sustained profitability and the reversal of our valuation allowance, we currently expect to be able to utilize between $394.6 million and $453.6 million of our deferred tax asset for the reduction of future cash taxes. However, the actual realization of our deferred tax assets is difficult to predict and will be dependent on future events.

Income Taxes

9 Months Ended

Jun. 30, 2013

For the three and nine months ended June 30, 2013, our non-cash tax benefit from continuing operations was $0.4 million and $1.0 million, respectively, primarily related to a decrease of our prior year's recognized tax benefits.

As of June 30, 2013 and September 30, 2012, we had $2.5 million of accrued interest and penalties related to our unrecognized tax benefits.

Our federal income tax returns for fiscal years 2007 through 2010 are under Internal Revenue Service (IRS) appeal. Certain state income tax returns for various fiscal years are under routine examination. The final outcome of these appeals and examinations are not yet determinable and therefore the change in our unrecognized tax benefits that could occur within the next 12 months cannot be estimated at this time.

During fiscal 2008, we determined that we did not meet the more likely than not standard that substantially all of our deferred tax assets would be realized and therefore, we established a valuation allowance for substantially all of our deferred tax assets.

Given the prolonged economic downturn affecting the homebuilding industry and the continued uncertainty regarding the recoverability of the remaining deferred tax assets, we continue to believe that a valuation allowance is needed for substantially all of our deferred tax assets. In future periods, the allowance could be modified based on sufficient evidence indicating that more likely than not a portion of our deferred tax assets will be realized. Changes in existing tax laws could also affect actual tax results and the valuation of deferred tax assets over time.

Further, we experienced an “ownership change” as defined in Section 382 of the Internal Revenue Code (Section 382) as of January 12, 2010. Section 382 contains rules that limit the ability of a company that undergoes an “ownership change” to utilize its net operating loss (NOL) carryforwards and certain built-in losses or deductions recognized during the five-year period after the ownership change to offset future taxable income. Therefore, our ability to utilize our pre-ownership change NOL carryforwards and recognize certain built-in losses or deductions is limited by Section 382. Specifically, as of June 30, 2013, $87.4 million of our deferred tax asset was subject to annual recognition limitations under Section 382, of which an estimated maximum amount of $11.4 million ($4 million tax-effected) may be recognized annually. In addition, due to a combination of Section 382 limitations and the maximum 20-year carryforward of our NOLs, we will be unable to fully recognize certain deferred tax assets.

As of June 30, 2013, our valuation allowance was $505.3 million. Upon the resumption of sustained profitability and the reversal of our valuation allowance, we currently expect to be able to utilize between $394.6 million and $453.6 million of our deferred tax asset for the reduction of future cash taxes. However, the actual realization of our deferred tax assets is difficult to predict and will be dependent on future events.