. M. Wallis, who was the sonin-law of J. I. Case, founded the Wallis Tractor Company in 1902. Wallis also served as President of J. I. Case Plow Works for many years, following the death of J. I. Case. Wallis Tractor Company first produced tractors with weights up to 30,000 pounds and horsepower ratings up to 80 called the Wallis Bear. These behemoths proved to be unpopular, but were manufactured for over eleven years. Wallis had many original design elements, including the first four-cycle engine and the unit frame design. The unit design was a major change in tractor design, whereby the under cover of the tractor was also the frame. In 1919, The Wallis Tractor Company was merged into J. I. Case Plow Works Company and eventually Massey-Harris, lacking good tractor design in 1928, purchased J. I. Case Plow Works Company. Massey-Harris kept the Wallis tractors and sold the rights to the Case name. Massey-Harris marketed Wallis tractors until the name was phased out in 1931.