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* J.C. Penney Co., the No. 2 U.S. department store chain, plans to spend $100 million to add 14 stores by the end of the year. The planned stores will have new features that include wider aisles for baby strollers, improved lighting fixtures and signs to help shoppers find brand-name products, the Plano, Texas-based company said.

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* Temple-Inland Inc., a paper and lumber company, agreed to acquire Gaylord Container Corp., a manufacturer of brown paper bags, boxes and packaging. Austin, Texas-based Temple-Inland will pay $1.80 a share, or $100 million, for the stock of the Deerfield, Ill.-based company, more than twice its closing price of 69 cents, Temple-Inland said.

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