It's not clear to me why this person's actions have been so soundly ridiculed. I'm not sure it's fraud to return the TRU item to Target (though it might be immoral) because there's no clear harm to Target. In fact, Target might find the profit margins from Heather's additional business an attractive exchange for any nominal restocking costs. It's patently false that the individual Target store's inventory tracking would suffer because of the return; returns cross over store boundaries over the entire store network, and that's a big reason why folks buy from Target. It's true that Target can't simply act as a clearinghouse for unwanted, receiptless (but otherwise salable) items, but the cap at two returns seems to adequately cover this concern (and even this cap seems ludicrous given the fungibility of consumer goods and the costs to consumers to make the return). TRU clearly erred in its rigid return policy, and the only real question is whether the nonsensical policy is a cause or an effect of TRU's financial troubles over the last few years.