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Note 5 - Income Taxes
 3 Months Ended
Dec. 31, 2011
Income Tax Disclosure [Text Block]

Note 5 - Income Taxes

     On a pretax profit of $2,586,000 and $3,389,000 for the three months ended December 31, 2011 and 2010, respectively, the Company recorded a tax provision of $880,000 and $1,205,000 respectively, which was lower in each case than the amount computed using the statutory rate because of the available dividends received deduction and the domestic production activity deduction (which increased in fiscal 2011).  Consequently, the Company’s effective tax rate was 34.03% and 35.56% for the three months ended December 31, 2011 and 2010, respectively.   The Company files federal income tax returns in the United States and with various state jurisdictions and is no longer subject to examinations for years before 2002 as well as for years 2008 and 2009 with regard to federal income taxes.  The Internal Revenue Service has been examining the Company’s tax returns for years 2002 to 2007 and has proposed an assessment that, if upheld, would result in disallowance of about $700,000 of previously claimed research and development credits.  The Company is continuing to contest the issue in the United States Tax Court, and the ultimate resolution of this dispute cannot be ascertained at this time.  At December 31, 2011 and September 30, 2011, the Company had a reserve of approximately $700,000 pertaining to these claimed research and development tax credits.  If these benefits are recognized, there would be an impact on the effective tax rate in the period of recognition.  Interest accrued related to unrecognized tax benefits is recorded as interest expense and as of December 31, 2011, the Company had accrued $286,000.  The Company has not accrued the penalties related to any potential assessment.