J.C. Penney Company (NASDAQ:JCP) may not be in the midst of the exciting activist battle it was a couple of weeks ago, but the company is the still the target of investment from some big hedge funds. A new report from Citigroup Inc. (NYSE:C) may make some investors question the failing retailer's future.

The report, which was authored by Citigroup Inc. (NYSE:C) analyst . . .

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