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Income Taxes
9 Months Ended
Jun. 30, 2011
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
Note 10 — Income Taxes

The provision for income taxes was $329,000 for the three months ended June 30, 2011.  The effective tax rate was approximately 71% of the income before income taxes of $467,000, which differs from the federal statutory rate of 35% due to the effect of state income taxes and certain of the Company’s expenses that are not deductible for tax purposes.

The provision for income taxes was $1,101,000 for the nine months ended June 30, 2011.  The effective tax rate was approximately 77% of the income before income taxes of $1,432,000, which differs from the federal statutory rate of 35% due to the effect of state income taxes and certain of the Company’s expenses that are not deductible for tax purposes, primarily consisting of $902,000 of expense related to the change in fair value of derivative liabilities recorded for the nine months ended June 30, 2011.

The provision for income taxes was $413,000 for the three months ended June 30, 2010.  The effective tax rate was 9% of the income before income taxes of $4,358,000, which differs from the federal statutory rate of 35% due to the effect of state income taxes and certain of the Company’s income that is not taxable for income tax purposes, primarily consisting of $3,697,000 of income for the change in fair value of the derivative liabilities recorded for the three months ended June 30, 2010.

The benefit for income taxes was $599,000 for the nine months ended June 30, 2010.  The effective tax rate was 666% of the loss before income taxes of $90,000, which differs from the federal statutory rate of 35% due to the effect of state income taxes, the reduction in valuation allowance, and certain of the Company’s expenses that are not deductible for income tax purposes, primarily consisting of $1,460,000 of expense for the change in fair value of the derivative liabilities recorded for the nine months ended June 30, 2010.