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INCOME TAXES
9 Months Ended
Jul. 31, 2011
INCOME TAXES [Abstract]  
INCOME TAXES
(6) INCOME TAXES:

Significant judgment is required in evaluating tax positions and determining the Company's provision for income taxes.  During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain.  The Company establishes reserves for tax-related uncertainties based on estimates of whether, and the extent to which, additional taxes may be due.  These reserves are established when we believe that certain positions might be challenged despite our belief that our tax return positions are fully supportable.  The Company adjusts these reserves in light of changing facts and circumstances, such as the outcome of a tax audit or changes in the tax law.  The provision for income taxes includes the impact of reserve provisions and changes to reserves that are considered appropriate.  

The Company is subject to income taxes in the U.S. Federal jurisdiction and various states. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. Federal, state or local income tax examinations by tax authorities for the fiscal years ended before October 31, 2008.  The Company was audited for the years ended October 31, 2008 and 2007 by the Internal Revenue Service.  The audit concluded in February 2010 and did not have a significant impact on the recognition of unrecognized tax benefits.