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Income Taxes
3 Months Ended
Mar. 31, 2013
Income Taxes [Abstract]  
Income Taxes [Text Block]
I.      Income Taxes
 
The effective tax rate for the first quarter of 2013 was a benefit of 72.0% compared to a benefit of 31.0% for the first quarter of 2012.  The change in rate for the first quarter of 2013 from the comparable period in the prior year was primarily due to a $94,000 benefit resulting from the reinstatement of the U.S. federal research and development ("R&D") tax credit for 2012 as well as the inclusion of a benefit from R&D tax credits for research activities to be conducted during 2013.  The American Taxpayer Relief Act of 2012 was enacted into law on January 2, 2013, retroactively reinstating the R&D tax credit for two years, including 2012 and 2013.  The effective tax rate for 2013, exclusive of discrete adjustments, is estimated to be 40.1%, including the effect of R&D tax credits related to current-year operations. The effective tax rate for the quarter ended March 31, 2012, did not include any expected benefit for R&D tax credits due to the expiration of the tax law providing for such credits at the end of 2011.