Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Provision for income taxes from continuing operations

The provision for income taxes from continuing operations is comprised of:

	Fiscal Year Ended
	September 30, 2012		October 2, 2011
Current federal	$	—	$	(43,900	)
Current state		3,200		6,500
Deferred federal		—		—
Deferred state		—		—
Provision (benefit) for income tax expense	$	3,200	$	(37,400	)

The sources and tax effects

The sources and tax effects of the differences are as follows:

	Fiscal Year Ended
	September 30, 2012			October 2, 2011
Income tax benefit at the federal statutory rate of 34%	$	(6,782,600	)	$	(4,977,300	)
State income tax provision, net of federal benefit		2,100			2,100
Non-cash charges		3,500			353,800
Other		15,800			(15,700	)
Valuation allowance changes affecting the provision for income taxes		6,764,400			4,599,700
	$	3,200		$	(37,400	)

Schedule of significant temporary items comprising the Companys deferred taxes

The tax effect of significant temporary items comprising the Company’s deferred taxes as of September 30, 2012 and October 2, 2011, are as follows:

	September 30, 2012			October 2, 2011
Current deferred tax assets:
Reserves not currently deductible	$	625,500		$	523,900
Current deferred tax liabilities:
Valuation allowance		(625,500	)		(523,900	)
Net current deferred tax assets (liabilities)	$	—		$	—
Non-current deferred tax assets:
Operating loss carry forwards	$	20,724,500		$	11,567,800
Non-current deferred tax liabilities:
Valuation allowance		(20,724,500	)		(11,567,800	)
Net non-current deferred tax asset (liability)	$	—		$	—