Federal and State Income Taxes	6 Months Ended
Jun. 25, 2016
Income Tax Disclosure [Abstract]
Federal and State Income Taxes	NOTE 5 – FEDERAL AND STATE INCOME TAXES The Company accounts for income taxes in accordance with FASB Accounting Standards Codification 740 for interim reporting periods. Under ASC 740-270, the Company estimates an annual effective tax rate based on year-to-date operating results and its projection of operating results for the remainder of the year. We apply this annual effective tax rate to the year-to-date operating results. If its actual results differ from the estimated annual projection, its estimated annual effective tax rate can change affecting the tax expense for successive interim results as well as the estimated annual tax expense results. Certain states are not included in the calculation of the estimated annual effective tax rate because the underlying basis for the tax is related to revenues and not taxable income. Amounts for Texas margin taxes are reported as income tax expense. The Company applies a more likely than not recognition threshold for all tax uncertainties. The Financial Accounting Standards Board (“FASB”) guidance for uncertain tax positions only allows the recognition of those tax benefits, based on their technical merits that are greater than 50 percent likelihood of being sustained upon examination by the taxing authorities. Management has reviewed the Company’s tax positions and determined there are no uncertain tax positions requiring recognition in the financial statements. U.S. federal tax returns prior to 2012 and Texas margins tax returns prior to 2012 are closed. Generally, the applicable statutes of limitations are three to four years from their filings. The Company recorded a $0.1 million income tax expense and $0.9 million income tax benefit for the three and six months ended June 25, 2016, respectively, compared to a tax expense of $0.1 million and $0.2 million for the three and six months ended June 27, 2015, respectively. The Company’s effective tax rate was -6.3% and 27.7% for the three and six months ended June 25, 2016, respectively, as compared with 5.8% and 8.7% for the three and six months ended June 27, 2015, respectively. The effective tax rate for the three and six months ended June 25, 2016 differed from the federal statutory rate of 35% primarily due a change in the operating results from net income to net loss, non-deductible items, foreign withholding tax expense and tax credits for the three and six months ending June 25, 2016. The effective tax rate for the six months ended June 27, 2015 differed from the federal statutory rate of 35% due to a full valuation allowance on the Company’s deferred tax assets. The majority of the valuation allowance was released in the fourth quarter of fiscal 2015.

Federal and State Income Taxes

6 Months Ended

Jun. 25, 2016

NOTE 5 – FEDERAL AND STATE INCOME TAXES

The Company accounts for income taxes in accordance with FASB Accounting Standards Codification 740 for interim reporting periods. Under ASC 740-270, the Company estimates an annual effective tax rate based on year-to-date operating results and its projection of operating results for the remainder of the year. We apply this annual effective tax rate to the year-to-date operating results. If its actual results differ from the estimated annual projection, its estimated annual effective tax rate can change affecting the tax expense for successive interim results as well as the estimated annual tax expense results. Certain states are not included in the calculation of the estimated annual effective tax rate because the underlying basis for the tax is related to revenues and not taxable income. Amounts for Texas margin taxes are reported as income tax expense.

The Company applies a more likely than not recognition threshold for all tax uncertainties. The Financial Accounting Standards Board (“FASB”) guidance for uncertain tax positions only allows the recognition of those tax benefits, based on their technical merits that are greater than 50 percent likelihood of being sustained upon examination by the taxing authorities. Management has reviewed the Company’s tax positions and determined there are no uncertain tax positions requiring recognition in the financial statements. U.S. federal tax returns prior to 2012 and Texas margins tax returns prior to 2012 are closed. Generally, the applicable statutes of limitations are three to four years from their filings.

The Company recorded a $0.1 million income tax expense and $0.9 million income tax benefit for the three and six months ended June 25, 2016, respectively, compared to a tax expense of $0.1 million and $0.2 million for the three and six months ended June 27, 2015, respectively. The Company’s effective tax rate was -6.3% and 27.7% for the three and six months ended June 25, 2016, respectively, as compared with 5.8% and 8.7% for the three and six months ended June 27, 2015, respectively. The effective tax rate for the three and six months ended June 25, 2016 differed from the federal statutory rate of 35% primarily due a change in the operating results from net income to net loss, non-deductible items, foreign withholding tax expense and tax credits for the three and six months ending June 25, 2016. The effective tax rate for the six months ended June 27, 2015 differed from the federal statutory rate of 35% due to a full valuation allowance on the Company’s deferred tax assets. The majority of the valuation allowance was released in the fourth quarter of fiscal 2015.