| Court | Case | Creditor Name* | Debtor Name* | Amount | |
|---|---|---|---|---|---|
| IASB | 91-00082 | J.C. Penney Company, Inc. | Pamela Eckard | $4.31 | |
| IASB | 90-02187 | J.C. Penney Company Inc. | Rodney Williams | $0.41 | |
| IASB | 92-02831 | J.C. Penney Company, Inc. | Daniel Lange | $0.47 | |
| IASB | 94-01361 | J.C. Penney Company Inc. | Thomas Songer | $1.25 | |
| IASB | 94-01361 | J.C. Penney Company Inc. | Thomas Songer | $1.75 | |
| IASB | 92-02333 | J.C. Penney Company, Inc. | James Jacobs | $3.96 |