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INCOME TAX - Vallon - 10-K - Narrative (Details) - Vallon Pharmaceuticals, Inc. - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Contingency [Line Items]    
Valuation allowance, increase $ 2,184  
Unrecognized tax benefits that would affect effective tax rate if recognized 0 $ 0
Federal    
Income Tax Contingency [Line Items]    
NOL carryforwards 25,635  
State    
Income Tax Contingency [Line Items]    
NOL carryforwards 25,925  
Local    
Income Tax Contingency [Line Items]    
NOL carryforwards $ 18,560