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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 27, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The provision for income taxes attributable to continuing operations consists of the following:
|  | Year Ended |
|  | September 27, 2014 |  |  | September 28, 2013 |
|  | (In thousands) |
Current provision: |  |  |  |  |  |  |  |
Federal |  | $ | 2,029 |  |  | $ | 519 |
State and local |  |  | 154 |  |  |  | 188 |
|  |  | 2,183 |  |  |  | 707 |
Deferred benefit: |  |  |  |  |  |  |  |
Federal |  |  | (169 | ) |  |  | 983 |
State and local |  |  | (239 | ) |  |  | 251 |
|  |  | (408 | ) |  |  | 1,234 |
|  | $ | 1,775 |  |  | $ | 1,941 |
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 27, 2014 |  |  | September 28, 2013 |
|  | (In thousands) |
Provision at Federal statutory rate (34% in 2014 and 2013) |  | $ | 2,707 |  |  | $ | 2,398 |
State and local income taxes, net of tax benefits |  |  | (123 | ) |  |  | 265 |
Tax credits |  |  | (655 | ) |  |  | (531 | )
Income attributable to non-controlling interest |  |  | (432 | ) |  |  | (437 | )
Other |  |  | 278 |  |  |  | 246 |
|  | $ | 1,775 |  |  | $ | 1,941 |
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 27, 2014 |  |  | September 28, 2013 |
|  | (In thousands) |
Long-term deferred tax assets (liabilities): |  |  |  |  |  |  |  |
State net operating loss carryforwards |  | $ | 3,855 |  |  | $ | 3,665 |
Operating lease deferred credits |  |  | 888 |  |  |  | 974 |
Depreciation and amortization |  |  | (10 | ) |  |  | (464 | )
Deferred compensation |  |  | 1,322 |  |  |  | 1,524 |
Partnership investments |  |  | (411 | ) |  |  | (460 | )
Other |  |  | 102 |  |  |  | 95 |
Total long-term deferred tax assets |  |  | 5,746 |  |  |  | 5,334 |
Valuation allowance |  |  | (532 | ) |  |  | (528 | )
Total net deferred tax assets |  | $ | 5,214 |  |  | $ | 4,806 |
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 27, |  |  | September 28, |
|  | 2014 |  |  | 2013 |
|  | (In thousands) |
Balance at beginning of year |  | $ | 162 |  |  | $ | 209 |
Reductions due to settlements with taxing authorities |  |  | — |  |  |  | (31 | )
Reductions as a result of a lapse of the statute of limitations |  |  | — |  |  |  | (16 | )
Balance at end of year |  | $ | 162 |  |  | $ | 162 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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