INCOME TAXES (Tables)

12 Months Ended

Sep. 29, 2018

Income Tax Disclosure [Abstract]

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

The provision for income taxes consists of the following:

	Year Ended
	September 29, 2018			September 30, 2017
	(In thousands)
Current provision (benefit):
Federal	$	30		$	(144	)
State and local		320			287
		350			143
Deferred provision (benefit):
Federal		(798	)		1,391
State and local		(699	)		134
		(1,497	)		1,525
	$	(1,147	)	$	1,668

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

The effective tax rate differs from the U.S. income tax rate as follows:

	Year Ended
	September 29, 2018			September 30, 2017
	(In thousands)
Provision at Federal statutory rate (24% in 2018 and 34% in 2017)	$	953		$	2,185
State and local income taxes, net of tax benefits		-			255
Tax credits		(789	)		(632	)
Income attributable to non-controlling interest		(102	)		(244	)
Changes in tax rates		181			8
Impact of Federal tax reform		(1,382	)		-
Change in valuation allowance		(43	)		-
Other		35			96
	$	(1,147	)	$	1,668

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

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	September 29, 2018			September 30, 2017
	(In thousands)
Deferred tax assets:
State net operating loss carryforwards	$	4,141		$	3,210
Operating lease deferred credits		513			826
Deferred compensation		364			580
Tax credits		802			-
Other		98			99
Deferred tax assets, before valuation allowance		5,918			4,715
Valuation allowance		(311	)		(354	)
Deferred tax assets, net of valuation allowance		5,607			4,361
Deferred tax liabilities:
Depreciation and amortization		(2,080	)		(2,160	)
Partnership investments		(329	)		(291	)
Prepaid expenses		(210	)		(419	)
Deferred tax liabilities		(2,619	)		(2,870	)
Net defereed tax asssets (liabilities)	$	2,988		$	1,491

Summary of Income Tax Contingencies [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows:

	September 29,			September 30,
	2018			2017
	(In thousands)
Balance at beginning of year	$	152		$	367
Additions based on tax positions taken in current and prior years		125			15
Settlements		(167	)		(134	)
Decreases based on tax postions taken in prior years		-			(96	)
Balance at end of year	$	110		$	152