Income Taxes (Tables)

12 Months Ended

Jan. 03, 2016

Income Tax Disclosure [Abstract]

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

The provision (benefit) for income taxes was comprised of the following:

	Year ended
	January 3, 2016			December 28, 2014			December 29, 2013
Current:
Federal	$	—		$	—		$	(4,325	)
State	—			217			212
	—			217			(4,113		)
Deferred:
Federal	(2,901		)	(11,330		)	(5,561		)
State	(58		)	(1,448		)	(1,347		)
	(2,959		)	(12,778		)	(6,908		)
Change in valuation allowance	2,959			24,326			624
Provision (benefit) for income taxes	$	—		$	11,765		$	(10,397	)

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

The components of deferred income tax assets and liabilities at January 3, 2016 and December 28, 2014 were as follows:

	January 3, 2016			December 28, 2014
Deferred income tax assets:
Deferred income on sale-leaseback of certain real estate	$	4,881		$	5,857
Lease financing obligations	242			227
Postretirement benefit obligations	1,229			1,244
Stock-based compensation expense	378			273
Federal net operating loss carryforwards	17,696			11,091
State net operating loss carryforwards	3,795			3,077
Goodwill and other intangibles, net	2,639			2,641
Occupancy costs	7,120			7,017
Tax credit carryforwards	13,667			9,498
Accrued vacation benefits	2,314			2,020
Accrued workers compensation	2,087			2,020
Other	1,869			2,074
Gross deferred income tax assets	57,917			47,039
Less: Valuation allowance	(30,374		)	(27,423		)
Net deferred income tax assets	$	27,543		$	19,616
Deferred income tax liabilities:
Accumulated other comprehensive income-postretirement benefits	$	(42	)	$	(34	)
Inventory and other reserves	(103		)	(246		)
Property and equipment depreciation	(3,803		)	4,080
Franchise rights	(23,595		)	(23,416		)
Total deferred income tax liabilities	$	(27,543	)	$	(19,616	)
Carrying value of net deferred income tax assets	$	—		$	—

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

A reconciliation of the statutory federal income tax benefit to the tax provision (benefit) applied to income from continuing operations for the years ended January 3, 2016, December 28, 2014, and December 29, 2013 was as follows:

	Year ended
	January 3, 2016			December 28, 2014			December 29, 2013
Statutory federal income tax benefit	$	1		$	(9,223	)	$	(8,371	)
State income taxes, net of federal benefit	6			(749		)	(656		)
Change in valuation allowances	2,959			24,326			624
Employment tax credits	(2,710		)	(2,291		)	(2,298		)
Miscellaneous	(256		)	(298		)	304
Provision (benefit) for income taxes	$	—		$	11,765		$	(10,397	)