Income Taxes (Tables)

12 Months Ended

Dec. 29, 2014

Income Taxes [Abstract]

Schedule of significant components of deferred tax assets, net of any deferred tax liabilities

Significant components of our deferred tax assets, net of any deferred tax liabilities, are as follows:

	December 29,			December 30,
	2014			2013
	(in  thousands)
Deferred tax assets:
Net operating loss carryforward	$	96,350		$	89,488
Depreciation expense and impairment of long-lived assets		13,747			14,215
Contractual lease increases and other		529			851
Deferred franchise revenue		1,203			1,244
Stock-based compensation		1,293			1,161
Lease termination accrual		158			60
Allowance for doubtful accounts		462			315
Total deferred tax assets		113,742			107,334
Valuation allowance		(113,742	)		(107,334	)
Net deferred taxes	$	-		$	-

Schedule of reconciliation of the statutory federal income tax rate to the effective tax rate as a percentage of income before income taxes

Below is a reconciliation of the statutory federal income tax rate to the effective tax rate as a percentage of income before income taxes:

	December 29,			December 30,			December 31,
	2014			2013			2012
Statutory federal income tax rate		35.0	%		35.0	%		35.0	%
State income taxes		4.6			4.6			4.6
		39.6			39.6			39.6
Less valuation allowance		(39.6	)		(39.6	)		(39.6	)
Effective Tax Rate		0.0	%		0.0	%		0.0	%