The Wallis Tractor Company operated from 1902 until 1932, primarily in Racine, Wisconsin, and was established by the J.I. Case Plow Works, which is distinct from the Case Threshing Machine Company that produced Case-branded tractors. Henry Wallis, the founder of Wallis Tractor, was the son-in-law of Jerome Case and also served as president of J.I. Case Plow Works. Initial developments of the Wallis tractor began in 1902, with some assembly taking place in Cleveland, Ohio. However, the company was officially formed in Racine in 1912, and the Wallis tractors were manufactured and marketed by the Case Plow Works. In 1928, Case Plow Works was acquired by Massey-Harris, which subsequently took over the production of Wallis tractors. At that point, full rights to the Case name were transferred to Case Threshing Machine. Massey-Harris continued to produce Wallis tractors until 1932, when they phased out the Wallis brand in favor of the Massey-Harris name.