Back in the mid 70's, I managed the Woolworth store in Rapid City S.D, I got to know the manager of a JC Penny store in Spearfish, S.D. Back then they had small Penny stores that sold clothes only. He said they gave our more money than they took in the day after Xmas. And back then too they did not give you an equal amour on a gift card, all cash back.