The seats were purchased from K&M manufacturing co. Renville, Minnesota. Approx. 100.00 / seat. For comfort they are far superior to a hub cap. The front wheels on the 44 M are very similar to the rear wheels and rims in that they bolt on with knuckles instead of directly to the rims. I don't know if they are after market or made by IH but I could look for casting id numbers the next time I am at the farm if you want me to. ?? Ellis Kinney
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