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Income Taxes
9 Months Ended
Sep. 29, 2013
Income Tax Disclosure [Abstract]  
Income Taxes

(4) Income Taxes

The Company recognized income tax expense of $2.8 million on pre-tax income of $7.8 million, or an effective tax rate of 36.0%, for the 39 weeks ended September 29, 2013, compared to income tax expense of $0.8 million on pre-tax income of $6.3 million, or an effective tax rate of 12.1%, for the 39 weeks ended September 23, 2012. The difference between the statutory rate and the effective tax rate is primarily attributable to state income taxes and certain federal and state tax credits. The increase in the effective tax rate primarily relates to the Company recognizing federal tax benefits, which were not recognized in the comparable prior period. The Company’s effective tax rate for the 39 weeks ended September 29, 2013 was primarily attributable to U.S. and state income taxes, offset by federal and local tax credits. The Company’s effective tax rate for the 39 weeks ended September 23, 2012 was primarily attributable to state income taxes. Based on management’s evaluation of certain factors, in the fourth quarter of fiscal 2012, the Company released a valuation allowance for all U.S. federal and state deferred tax assets.