The Case Corporation was founded by Jerome Increase Case in 1847. Case started out by selling threshing machines. Case began manufacturing steam engines in 1869 and introduced its first steam traction engine in 1878. The company was quite successful with its steam tractor operations.

Case used a unique system of serial numbers for most of their early tractors. Those models of Case tractors include: B, C, CC, CI, CO, R, RC, D, DC, DI, DO, LA LAI, S, SC, SI, SO, V, VC, VI, VO, VAC, VAH, VAI, VAO, and W. Instead of a series of numbers representing different tractors, the numbers represent years. As an example, serial number 4700001 denotes 1943. Heres's how to determine the year of production of these tractors. If the serial number is six digits, subtract three from the first and the fourth digits. Example: 300201 (3 and 2 is 32. 32 - 3 = 29) = 1929. If the serial number is a seven digits, subtract four from the first two digits. Example: 4200001 (42 - 4 = 38) = 1938. There is an exception: Starting in 1936, production was so great that Case had to go to 7 digits, and they had to do the same again in 1937, but the 6 digit formula was used. Beginning in 1938 all serial numbers had 7 digits and the new recipe began. 3109577 has 7 digits but is a 1936 (we know it was not made in 1927) (3 & 9 = 39 - 3 = 36). Case sn's with a 3 prefix and a 9 4th digit and has a 7 digit number, use the 6 digit formula.