LITIGATION	3 Months Ended
Apr. 04, 2021
Litigation [Abstract]
Litigation Disclosure [Text Block]	(11) Litigation As of the date of this filing, there are two potentially material litigation matters involving the Company. Graham v. Famous Dave’s of America, Inc., has been ongoing since January 2019. It revolves around claims under Maryland wage and hour law and the U.S. Fair Labor Standards Act. After reviewing all the evidence during discovery, the Company believes there is some liability on its part but is in the midst of determining that total exposure. The Company has been in settlement talks with the Plaintiff. At this time the parties have agreed to a final settlement value of $995,000. If the court approves this amount, the case will be settled for that value. The Company believes it has appropriately accrued for the settlement amount at this time. Zia Properties v. Famous Dave’s of America, Inc. is a breach of contract case revolving around the Colorado Springs, Co lease. The Company exited the property at the end of the lease in August 2020. The Landlord claims, pursuant to the lease, that the Company was required to make certain repairs before exiting. The Company disagrees with all the claims in the complaint and will vigorously defend. In March 2021, the Company completed an agreement in the case of Hamilton Commons v. Famous Dave’s of America, Inc. related to a breach of contract of a lease of the Famous Dave’s at Mays Landing, NJ. The parties agreed to dismiss the matter as a result of the Lease Modification (the “Agreement”) which was executed by all the parties. The Agreement stipulated that in consideration for $130,000, the Company would continue to make monthly payments beginning in March 2021, the parties shall both market the property to find a new tenant to replace the Company before the lease term expires, and at the time this lease terminates or ends, the landlord shall pay $193,000 for the liquor license, which is owned by the Company. There are terms in the Agreement about the criteria of the new tenant the landlord can choose to accept or deny and that the Company must supplement the rent of the new tenant if the rent paid by the new tenant does not meet or exceed what the Company would pay through January 31, 2023. In the normal course of business, the Company is involved in a number of litigation matters that are incidental to the operation of the business. These matters generally include, among other things, matters with regard to employment and general business-related issues. The Company currently believes that the resolution of any of these pending matters will not have a material adverse effect on its financial position or liquidity, but an adverse decision in more than one of the matters could be material to its consolidated results of operations.

LITIGATION

3 Months Ended

Apr. 04, 2021

(11) Litigation

As of the date of this filing, there are two potentially material litigation matters involving the Company.

Graham v. Famous Dave’s of America, Inc., has been ongoing since January 2019. It revolves around claims under Maryland wage and hour law and the U.S. Fair Labor Standards Act. After reviewing all the evidence during discovery, the Company believes there is some liability on its part but is in the midst of determining that total exposure. The Company has been in settlement talks with the Plaintiff. At this time the parties have agreed to a final settlement value of $995,000. If the court approves this amount, the case will be settled for that value. The Company believes it has appropriately accrued for the settlement amount at this time.

Zia Properties v. Famous Dave’s of America, Inc. is a breach of contract case revolving around the Colorado Springs, Co lease. The Company exited the property at the end of the lease in August 2020. The Landlord claims, pursuant to the lease, that the Company was required to make certain repairs before exiting. The Company disagrees with all the claims in the complaint and will vigorously defend.

In March 2021, the Company completed an agreement in the case of Hamilton Commons v. Famous Dave’s of America, Inc. related to a breach of contract of a lease of the Famous Dave’s at Mays Landing, NJ. The parties agreed to dismiss the matter as a result of the Lease Modification (the “Agreement”) which was executed by all the parties. The Agreement stipulated that in consideration for $130,000, the Company would continue to make monthly payments beginning in March 2021, the parties shall both market the property to find a new tenant to replace the Company before the lease term expires, and at the time this lease terminates or ends, the landlord shall pay $193,000 for the liquor license, which is owned by the Company. There are terms in the Agreement about the criteria of the new tenant the landlord can choose to accept or deny and that the Company must supplement the rent of the new tenant if the rent paid by the new tenant does not meet or exceed what the Company would pay through January 31, 2023.

In the normal course of business, the Company is involved in a number of litigation matters that are incidental to the operation of the business. These matters generally include, among other things, matters with regard to employment and general business-related issues. The Company currently believes that the resolution of any of these pending matters will not have a material adverse effect on its financial position or liquidity, but an adverse decision in more than one of the matters could be material to its consolidated results of operations.