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Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said



Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

Gibson Guitars Involved In Price Fixing      
By Brian Reisinger Staff writer  Nashville Business Journal

 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

 

Gibson Guitar Corp. is embroiled in a series of lawsuits accusing the Nashville manufacturer and various other organizations of rigging prices across the country.

Gibson is a defendant in at least five lawsuits filed in California and Washington D.C., part of a spate of legal action dating back to last year that targets industry groups, according to court records.

The suits, listed under various defendants who bought guitars in recent years, allege that the National Association of Music Merchants, an industry group, held discussions at meetings of manufacturers and retailers encouraging cooperation among competitors to artificially boost prices. Plaintiffs’ attorneys say that’s a violation of the Sherman Antitrust Act.

“The Sherman Act was enacted to promote competition (in) the U.S. market, because competition provides consumers with the best price possible,” said Hollis Salzman, a partner at New York law firm Labaton Sucharow, which is representing plaintiff Craig Kennedy.

The suits focus largely on national instrument retailer Guitar Center, as well as the association, but Gibson and fellow manufacturers Fender and Yamaha appear as co-defendants. Caroline Galloway, a spokeswoman for Gibson, could not be reached for comment.

The industry association, however, denies violating the Sherman Act or other laws, according to attorney Paul Cuomo of the Washington D.C. law firm Howrey LLP. He said the association was unable to comment further because of the pending litigation, including on whether it hosted discussions as described in the lawsuits.

Statements by the association since September, however, have said the suits are without merit and contain misinformation about the association and its members.

“They are a detriment to the music industry, to music makers and to music lovers everywhere,” the association said in a September statement.

The lawsuits are widespread, whether legitimate or frivolous. Scott Robertson, a spokesman with the industry group, said he was aware of nearly 30 lawsuits making similar allegations.

Some stem from a Federal Trade Commission investigation which ended with a 2009 agreement between the government and the industry group. The group agreed not to in any way encourage the sharing of price information or other cooperation on such matters, according to the agreement, which stipulates that it is not an admission of guilt.

Authorities are in the process of consolidating the various allegations into one class-action lawsuit, for pre-trial proceedings in California, attorneys said.




Read more: Gibson Guitar, others accused of price-fixing - Nashville Business Journal
 

 

 

 

04-12-2010 1:19 PM

Gibson Guitar is in trouble with yet another federal agency.

The Internal Revenue Service filed a lien against the legendary guitar manufacturer Monday for $445,994 in unpaid corporate and payroll taxes dating back to 2006.

The lien, filed with the Davidson County Register of Deeds, shows Gibson with unpaid 2006 payroll taxes totaling $3,350 and two years of corporate income taxes of $442,644 from 2007 and 2008.

It's the latest chapter in a string of troubles for the music instrument icon. In November 2009, agents from the U.S. Fish and Wildlife Service raided Gibson's Massman Road manufacturing center.

Sources told NashvillePost.com the Nashville-based guitar manufacturer was under investigation for violating the Lacey Act, a key piece of environmental law, for importing endangered species of rosewood from Madagascar.

Rosewood is widely used in the construction of guitars and sells for $5,000 per cubic meter, more than double the price of mahogany. The island nation off Africa's east coast is a key producer of the hardwood, the export of which has links to international criminal activity.

In a statement, the company said it was fully co-operating with the investigation and, to date, no charges have been filed.

More recently, Debtwire reported that Gibson's main lenders are pushing CEO Henry Juszkiewicz to improve his company's governance standards and that they're weighing tighter standards. Some also signaled they may at some point consider forcing a restructuring at Gibson.

 

 

 

 

 

Federal agents raid Gibson's Nashville guitar plant.

amid concerns about source of harvested wood !!
 

By Associated Press 6:34 PM CST, November 17, 2009
NASHVILLE, Tenn. (AP) — Federal agents have raided a Gibson guitar manufacturing plant and seized guitars amid concerns about where the Nashville-based company obtains the woods that go into its instruments.

Television stations reported Tuesday that authorities seized wood guitars and other items, but no charges have been filed.

Neither the U.S. attorney's office nor Gibson officials immediately returned a call from The Associated Press for comment.

Gibson issued a statement saying the company is cooperating with the U.S. Fish and Wildlife Service "as it pertains to an issue with harvested wood."

Guitars and other musical instruments are often built from tropical hardwoods. Amid rain forest depletion, such woods are increasingly the focus of tight controls.
Gibson Guitars Raided For Receiving Illegal Wood


Sources say the Nashville-based guitar manufacturer is charged with violating the Lacey Act, a key piece of environmental law, for importing endangered species of rosewood from Madagascar. Rosewood is widely used in the construction of guitars and sells for $5,000 per cubic meter.
 


Hey Ed,
I hope everything is nice in Nevada. Here's an interesting story I read on the internet just now. I don't think you will be surprised when you read it:
http://www.switched.com/2008/03/21/gibson-sues-rock-band-creators-wal-mart-and-other-retailers/

They are spending money suing video game makers instead of, oh I don't know, focusing on music. I don't know if you follow game stories, but this "Guitar Hero" is huge for Gibson. You have probably at least seen the fake little game controllers shaped like Les Pauls and SG's with five color coded buttons on them. You are supposed to push the buttons in the sequence in which they show-up on the screen and you have to hit them at the right time in order not to suck. Then you will be a guitar God. Why the hell don't these kids get a damn guitar and learn to play a few riffs? You have to give credit to Gibson though, by putting their name on the controller it will hugely influence a first time guitar buyer into getting one of their crappy axes. Here's the funniest story now. There are companies on the Net that actually make "custom" game controllers! Oh yeah, you can have any picture or design you want on your custom Gibson shaped game controller.

Anyway thought you would like to read an interesting story. What do you think of this Robot Guitar Gibson has? Another way to lure in newbie guitar players who don't want to learn to tune a guitar or any of that traditional stuff. Some gimmicks are great and some suck donkey balls.

Lem Smalley

 

 


 
01-27-2010 3:38 PM

Iconic Nashville-based guitar manufacturer Gibson said claims it colluded with other manufacturers and a retailer in a price-fixing scheme are "wholly without merit."

Gibson, along with competitors Yamaha and Fender, retailer Guitar Center, and the National Association of the Music Merchants, an industry group, are charged in a number of lawsuits in California and Washington, D.C., alleging a conspiracy to secure higher retail prices. The suits are filed under the names of various purchasers of guitars and are expected to be treated as a class action.

The suits allege Gibson and the others, meeting under the guise of NAMM, set mandatory minimum prices for their products. Violation of those deals, the suit claims, would lead to the guitar companies ending their dealings with stores. Guitar Center, which controls more than 40 percent of the market in guitars, banjos and other fretted instruments, was ultimately the beneficiary at the detriment of smaller chains and independent stores.

The plaintiffs allege a violation of the Sherman Anti-Trust Act, but Gibson said the suits are meritless.

"These lawsuits stemmed from an investigation by the Federal Trade Commission that lasted several years and was not pursued by the FTC after they concluded the investigation. The allegation that Gibson participated in any scheme to artificially inflate or fix prices is wholly without merit," the company said in a press release.

The FTC investigated the NAMM between 2005 and 2007. Last year, the trade group accepted a consent order from the feds to cease and desist activities which might violate federal anti-trust laws and agreed to not encourage the sharing of price information. The consent order stipulates NAMM's agreement is not an admission of guilt.

In its statement, Gibson said the lawsuits may, in fact, lead to a price increase.

"Unfortunately, that process will undoubtedly result in high costs to many organizations that, like Gibson, strive to provide music lovers everywhere with quality instruments, and aggressively compete on price," the release continues.

Gibson has been under fire several times in the past three months. In November, U.S. Fish and Wildlife Service agents raided the company's Massman Road facility, seizing guitars in connection with an investigation the company was importing illegal rosewood from Madagascar. Later, the company topped a list of the worst places to work in America.

 

  
 

Gibson Guitar Corp.

Gibson facing tax trouble

 

IRS files lien against iconic guitar company

 

Gibson goes on defensive against price-fixing claims

Company says federal civil claims 'without merit'

 

Rainforest Alliance speaks out on Gibson

CEO Juszkiewicz takes leave from environmental group's board

Feds Raid Gibson Offices

Iconic company investigated for illegal importation of Madagascar wood -- Updated with statement from Gibson

Rash of layoffs claims more than 400

Latest round of cuts at Gibson Guitar accompanied by layoffs at auto parts firms, distributor and imaging venture

Sources: Gibson adds to layoff tally

After announcing 50 layoffs on Friday, company begins the week by axing roughly 70 more jobs -- Gibson comments

 

Morning Links: 24 March 2008

Local bank gets delisting notice, Gibson gets more litigious, Fred Thompson inks agency deal, and more...

Morning Links: 21 March 2008

Gibson takes on big retail names, former Tractor Supply chairman cashing in, S&P says buy CVS/Caremark, and more...

 

 
 
 
 

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