Today before I went to work I stopped at the rental store (which also happens to be a Outdoor power equipment store also) to rent a post hole digger (one that mounts on the draw bar on a lawn tractor). When there I noticed out in the lot a bright yellow lawn tractor, so on a lark I walked over and in the middle of a group old Murrays and MTDs is this yellow tractor. I filp the seat and the build tag says J.C. Penny, I forgot to get the build tag numbers but I will stop tomorrow and get the numbers. It did not look anything like the Simplicity built tractors and it did not have the 497 CC on the side. I am wondering who actually built it?