That is a Allis chalmers C with a B front end. The reversable dish wheels were an option on a B but it also used an adjustable wide front end, not the wishbone as on the one pictured, also a B was about 8" narrower on the rear end. A lot of C's were converted to wide fronts by using a wishbone front end from a donner B. Not arguing, just pointing it out. later, Nat
