Not sure what we have here so any info is appreciated.  Came from my father's old Wheel Horse dealership.

It may be an emblem badge for a tractor or a display item from the sales office. The silver color and Wheel Horse branding make it a unique find for any lawn mower enthusiast. It is definitely the logo for the old Wheel Horse brand tractor/mower. It's a rare find and a must-have for anyone who appreciates antique vintage items.  Measures approx. 3" high by 2" wide and .25 deep.