Actually, IH considered the Farmall B to be a mistake almost as soon as they left the door, if not a little earlier. The problem with the B was more in economics and flexibility. The B was a two row tractor for small farms. The fixed wheel width (adjustable with the dished wheels) meant that farms with wide and narrow rows, or narrow rows, were out of luck, or had to get another tractor- the BN. The F-12 of course had the wide axles that the wheels slid in and out on, the B while giving greater crop clearence with smaller tires was a step back. The main reason for the B layout was using the Farmall A parts as much as possible, and to keep prices low with small pneumatic tires. IH also ended up with three different implement systems based on the width of the mounting on the drop housings- A, B, and BN, which was totally crazy. H and M implements were interchangeable, even though different sized tractors, but A, B and BN implements were only close cousins, which is poor manufacturing strategy. IH started engineering the C in late 1939/1940, and had prototypes operational at least by 1942. Production was of course delayed by WWII. The C was of course not easy to get on or off (except mine which has a nifty step added by my grandfather). As far as quality of cultivating and manouverability, it was a great tractor. Ergonomics left something to be desired, you ended up with a neckache if cultivating all day- the Allis B/C was superior in that regard, but that's the only superiority I would give the Allis, and I've used both the Allis and Farmall C extensively for cultivating back in the farming days. I've only driven a B a few minutes, getting on and off is easier than the other small Farmalls, but haven't cultivated with an A or B- I've pulled wagons quite a bit with Super As in tobacco, not a bad tractor for the purpose.
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