The Empire Tractor Corporation began producing a light-duty farm tractor in Philadelphia, Pennsylvania, in 1946. These tractors incorporated several surplus components from the Willys Jeep, including the engine. However, Empire tractors struggled to compete in the market due to their higher price compared to smaller tractors and their diminished ability to transfer power effectively compared to larger models. Willys-Overland faced similar challenges when promoting the Jeep as a farm tractor. By 1948, Empire ceased production and subsequently filed for bankruptcy.