I sure hope I have never said it was a basket case. Not seeing the tractor in front of me I wouldn't know this. If all this tractor needs is a set of rear wheels
and tires I would think it is well worth repairing. Does it run? I also don't know your mechanical skills, your tools, equipment , place to work, or retired old man, a high school student. If all it needs is rear tires take it to a repair shop that can change them if you can't do it yourself. I have people bring me things all the time that they can't
repair themselves. Just why do you want this mower, to use or just to restore for something to do? Also what about money because maybe you would be
happier with a new mower?