Income Taxes

6 Months Ended

Jul. 02, 2011

Income Taxes [Abstract]

Income Tax Disclosure [Text Block]

INCOME TAXES

The Company accounts for uncertainty in income tax positions according to FASB guidance relating to uncertain tax positions.  Unrecognized tax benefits were $47 at July 2, 2011.  Due to the Company's valuation allowances, such benefits, if recognized, would not affect the Company's effective tax rate.  There were no significant interest or penalties accrued as of July 2, 2011. The Company does not expect its unrecognized tax benefits to change significantly during the next twelve months.  The Company recognizes interest and penalties related to uncertain tax positions, if any, in income tax expense.

The following is a summary of the change in the Company's unrecognized tax benefits:

	Six Months Ended
	July 2, 2011		June 26, 2010
Balance at beginning of period	$	47	$	52
Additions based on tax positions taken during a prior period	—		—
Reductions related to settlement of tax matters	—		—
Reductions related to a lapse of applicable statute of limitations	—		—
Balance at end of period	$	47	$	52

The Company and its subsidiaries are subject to United States federal income taxes, as well as income taxes in a number of state jurisdictions.  The tax years subsequent to 2003 remain open to examination for U.S. federal income taxes.  The majority of state jurisdictions remain open for tax years subsequent to 2006.  A few state jurisdictions remain open to examination for tax years subsequent to 2005.

During the six months ended July 2, 2011, the Company's effective income tax rate was affected by the inclusion of a $492 non-taxable settlement gain associated with a company-owned insurance policy.