Soon after both Macy’s (M) and Kohl’s (KSS) reported negative holiday sales comparisons of greater than 2%, J.C. Penney (JCP) became the next retail name to disappoint investors and analysts alike. J.C. Penney Company, Inc. announced that its comparable store sales for the combined nine-week November and December period resulted in a (0.8) percent decline over the same period last year, which…

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