Wheel Horse started in Elmer Pond's garage in 1946. Mr. Pond started building two-wheel garden tractors using surplus parts. Within ten years, his business had become very successful and began to build a full line of lawn and garden tractors, in addition to riding lawn mowers. Wheel Horse lawn tractors are known for their standardization across the years. Wheel Horse was purchased by Toro in 1986. Toro continued to build lawn tractors using the Wheel Horse name until 2007.
Toro - official site