The Wallis Tractor Company were built from 1902 until 1932, primarily in Racine by the J.I. Case Plow Works (a different company than Case Threshing Machine, which would built the Case brand of tractors). Wallis Tractor was founded by Henry Wallis, the son-in-law of Jerome Case. Henry Wallis was also the president of the Case Plow Works, which had been founded by J.I. Case. Early work on the Wallis tractor dates back to 1902 and some assembly in Cleveland, Ohio, but the company was formally organized in Racine, Wisconsin in 1912. The Wallis Tractor was built and sold by the Case Plow Works. In 1928, Case Plow Works was sold to Massey-Harris and Massey took over production of the Wallis tractor (also at this time, full rights to the Case name were sold to Case Threshing Machine). Massey-Harris continued to use the Wallis brand until 1932, when the Massey-Harris name replaced it.