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Income Taxes (Tables)

3 Months Ended

Jan. 31, 2012

Income Taxes [Abstract]

Reconciliation of Company's effective tax rate from federal statutory rate

			September 30,				September 30,				September 30,				September 30,
		Three months ended January 31,
		2012								2011
		$				%*				$				%*
Federal tax (benefit) provision at statutory rate			(2,243	)			(35.0	)			(5,966	)			(35.0	)
State taxes, net of federal benefit			(271	)			(4.2	)			(554	)			(3.3	)
Reversal of state tax provisions – finalization of audits											(2,340	)			(13.7	)
Increase in unrecognized tax benefits			1,500				23.4
Reversal of accrual for uncertain tax positions			(5,279	)			(82.4	)			(17,954	)			(105.3	)
Increase in deferred tax assets – net			(525	)			(8.2	)
Valuation allowance – recognized			4,089				63.8				7,027				41.2
Valuation allowance – reversed			(2,843	)			(44.3	)			(1,260	)			(7.4	)
Accrued interest on anticipated tax assessments			1,950				30.4				813				4.8
Other											(230	)			(1.3	)

Tax provision (benefit)			(3,622	)			(56.5	)			(20,464	)			(120.0	)

Tax Benefits potential interest and penalties

			September 30,
Recognized in statements of operations:
Three-month period ended January 31, 2012		$	3,000
Three-month period ended January 31, 2011		$	1,250

Tax benefit amount accrued for potential Interest and penalties

Accrued at:
January 31, 2012		$	29,500
October 31, 2011		$	29,200

Reconciliation of change in gross unrecognized tax benefits

			September 30,				September 30,
		Three months ended January 31,
		2012				2011
Balance, beginning of period		$	104,669			$	160,446
Increase in benefit as a result of tax positions taken in prior years			4,500				1,250
Decrease in benefit as a result of resolution of uncertain tax positions			(4,000	)			(17,954	)
Decrease in benefit as a result of completion of tax audits			(4,122	)			(3,600	)

Balance, end of period		$	101,047			$	140,142

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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