The tractor was made by J.I. Case Corp, currently known as Case/International Harvester and Case/New Holland. The company is one of the largest manufacturers of agricultural and construction equipment in the world.

However, in 1982 Case sold their Outdoor Power Equipment division to Jack Ingersoll and he renamed the line "Ingersoll". Ingersoll is still in business today but under new ownership once again. Support for the older tractors by Ingersoll is beginning to taper off. After all, your friend's tractor is either a 1967 or 1968, so that makes it at least 40 years old.

Tell me what parts he needs and I can better direct you.
 

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