I would guess it was made by Gilson which was purchased by OMC.The division was taken over by Toro when OMC went down.Engine parts are readily available but the rest could be a challenge.

You mean the mall doesn't have them? ;)
Every once in a while someone posts about the JC Penny tiller. I have a note borrowed from somewhere that says Atlas made the Model 3040 (12-5100) MTD made 3041 (405) and 3046 (408). Atlas was bought by General Power, which was bought by MTD. Part #s from GP/ Atlas may not exist as MTD parts, but there are ways to find them. Were you looking for anything in particular?

I have a J.C. Penny front tine tiller Model 3011. It has a 3.5 Briggs and Stratton engine driving a belt that drives a worm gear that turns the tines. Any info on this thing?

I HAVE A OWNER'S HAND BOOK FOR A 8 H.P CHAIN DRIVEN ROTARY TILLER MODLE 3032 .JC PENNEY CATALOG NO. 812-0843. WHAT INFORMATION DO YOU NEED.I NEED A CARB TWO-PIECE FLOW-JET.ANYONE KNOWS I CAN GET ONE?

Need information on greasing the tiller an drive pulls on the sides