Income Taxes (Tables)

12 Months Ended

Dec. 29, 2012

Income Taxes

Schedule of provision for income tax expense

	Fiscal Year Ended
(In thousands)	2012			2011			2010
Currently payable:
Federal	$	—		$	—		$	—
State		68			42			4
		68			42			4
Deferred:
Federal		651			1,369			(44	)
State		96			201			(7	)
		747			1,570			(51	)
Valuation allowance for deferred tax assets		(747	)		(1,570	)		51
Deferred provision		—			—			—
Total	$	68		$	42		$	4

Schedule of net deferred tax assets (liabilities)

(In thousands)	December 29, 2012			December 31, 2011
Federal net operating loss carry forward	$	22,671		$	22,675
State net operating loss carry forwards		2,206			2,696
Depreciation		1,230			1,243
Goodwill and other intangible assets		165			265
Deferred compensation		106			174
Other		(334	)		(262	)
Valuation allowance		(26,044	)		(26,791	)
Net deferred tax assets	$	—		$	—
Current	$	—		$	—
Non-current		—			—
	$	—		$	—

Schedule of provision for income taxes that differs from the amount of income tax determined by applying the federal statutory income tax rates to pretax (loss) income

	Fiscal Year Ended
(In thousands)	2012			2011			2010
Income tax (benefit) at statutory federal rate	$	135		$	1,120		$	(157	)
State and local taxes, net of federal (benefit)		36			189			(20	)
Valuation allowance for deferred tax assets		(747	)		(1,570	)		51
Meals and entertainment		80			50			53
Goodwill		(22	)		(22	)		(22	)
Expired state net operating loss deductions		434			217			187
State income tax expense		68			42			4
Other		84			16			(92	)
Total tax provision	$	68		$	42		$	4