The JCPenney Co calls its sprawling...

The JCPenney Co calls its sprawling strange headquarters in Plano, Texas, "Legacy," further the 2.2 million-sq.-ft. facility is really more a tomb to the retailer's future than its past

The $187 million headquarters is Penney's answer to increasing competition among department store retailers, a condition the company reckon upons will only intensify as Middle America continues to tighten its belt. As a deduction retailers face greater pressure to grasp down prices and outlays if they intend to remain in the game.

Company chairman William Howell has bet the farm, for a like reason to speak, ...