Note 11 - Income Taxes (Tables)

12 Months Ended

Jun. 03, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2014			2013			2012
(Benefit)/provision for income taxes from continuing operations	$	(4,665	)	$	1,500		$	(12,152	)
Benefit for income taxes from discontinued operations		(106	)		(8,519	)		(2,598	)
Total benefit for income taxes	$	(4,771	)	$	(7,019	)	$	(14,750	)

	2014			2013			2012
Current:
Federal	$	(5,047	)	$	8,966		$	3,169
State		(1,586	)		1,200			3,321
Foreign		322			163			155
		(6,311	)		10,329			6,645
Deferred:
Federal		2,346			(8,397	)		(17,402	)
State		(700	)		(432	)		(1,395	)
		1,646			(8,829	)		(18,797	)
	$	(4,665	)	$	1,500		$	(12,152	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2014			2013
Deferred tax assets:
General business credits carryforward	$	48,007		$	31,063
Employee benefits		22,748			22,485
Deferred escalating minimum rents		19,832			19,055
Goodwill		11,691			12,004
State net operating losses		10,260			8,394
Insurance reserves		6,267			5,777
Deferred gain on sale-leaseback transactions		5,148			5,232
Closed restaurant lease reserves		4,316			3,464
Other		13,202			16,705
Gross deferred tax assets		141,471			124,179
Deferred tax asset valuation allowances		(54,582	)		(24,566	)
Net deferred tax assets		86,889			99,613
Deferred tax liabilities:
Depreciable property and equipment		(73,954	)		(87,542	)
Other		(13,038	)		(10,528	)
Total deferred tax liabilities		(86,992	)		(98,070	)
Net deferred tax (liability)/asset	$	(103	)	$	1,543
Reported in Consolidated Balance Sheets as:
Deferred income taxes – current asset	$	3,397		$	7,296
Deferred income taxes – noncurrent liability		(3,500	)		(5,753	)
	$	(103	)	$	1,543

Summary of Valuation Allowance [Table Text Block]

	2014			2013			2012
Beginning of year	$	(24,566	)	$	(2,392	)	$	(1,501	)
Changes in estimated realization of deferred tax assets:
Continuing operations		(31,187	)		(20,885	)		(866	)
Discontinued operations		288			(1,289	)		(25	)
Other reductions		883			–			–
End of year	$	(54,582	)	$	(24,566	)	$	(2,392	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2014			2013			2012
Statutory federal income taxes	$	(24,351	)	$	(7,677	)	$	(3,019	)
State income taxes, net of federal income tax benefit		(3,564	)		(1,484	)		(1,639	)
FICA tip credit		(7,533	)		(8,189	)		(8,192	)
Work opportunity tax credit		(1,233	)		(1,366	)		(2,150	)
Other federal tax credits		(103	)		(155	)		(384	)
Increase in valuation allowance		31,187			20,885			866
Permanent differences		2,243			339			1,293
Other, net		(1,311	)		(853	)		1,073
	$	(4,665	)	$	1,500		$	(12,152	)

Summary of Income Tax Contingencies [Table Text Block]

	2014			2013
Beginning of year	$	13,016		$	6,424
Additions for tax positions related to the current year		532			4,594
Additions for tax positions of prior years		321			4,468
Reductions for tax positions of prior years		(5,186	)		(1,856	)
Reductions for settlements with taxing authorities		(619	)		(408	)
Reductions due to statute settlements		(1,099	)		(206	)
End of year	$	6,965		$	13,016