CINCINNATI — Kroger Co. here got out ahead of its supermarket rivals last week with an offer to boost the value of the tax rebate checks most Americans will soon begin receiving. Analysts said the program, which would tack on an extra 10% to the value of a Kroger gift card purchased with a rebate check, could serve to reinforce Kroger's positioning as a value leader in the marketplace. “You can see that Kroger is feeling pretty feisty,” said Andrew Wolf, an analyst with BB&T Capital ...

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