Chattanooga, Tenn.

Myron Ullman has another item on his to-do list as he tries to revive J.C. Penney: dealing with litigation alleging the department store chain didn't pay for store upgrades ordered by predecessor Ron Johnson. EMJ Corp., a general contractor based in Chattanooga, Tenn., has filed liens totaling $2.3 million and lawsuits against the retailer in three states, saying it refused to pay for work completed in September. R&R Packaging Inc. of Gravette, Ark., has a pending action claiming it's owed $4 million for installing wireless internet networks in J.C. Penney stores across the country last year.