The J. C. Penney Company Building located at 104 S. Rail Street in Shoshone, Idaho, is a historic department store building.

It was built in 1918 by stonemason Ignacio Berriochoa.

[2] The building was identified in a Thematic Resource study, "Lava Rock Structures in South Central Idaho thematic group", and it was listed on the National Register of Historic Places on September 8, 1983.

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