I don't know, but some random thoughts: some kind of commercial judging by the configuration and large fuel tank. It would have had a discharge chute carrying the clippings over to the RH front behind the RH front wheel, and possibly a side or rear-bag set-up. Possibly from the 1980s judging by the premium 'Quiet' muffler - I had one on a 1989 Homelite-Jacobsen.
What is the decal on the deck on the right front and the one on the air cleaner housing? Maybe some clues there. Obviously the front guard bar should be straightened. The pic is my HJ with a similar but not exactly the same muffler.
{{gwi:128202}}

I now have it at my house since it was just too cool of a mower and I am a sucker for unique looking things...The pictures were from when I first saw it and at the time I had nice clothes on and did not want to get dirty, oily, and covered with gas.

The idea crossed my mind about it being a commercial mower but I also thought the B&S engine could have been a replacement but I did not even take notice of the fuel tank or muffler. I also thought that there was a discharge chute to carry the clippings over to the RH front and into a bag (kind of like the old Lawn Boys)......But there is a discharge chute with it (I will take pictures tomorrow and post them) anyway, the chute makes a 90 degree downward curve and delivers the grass right in front of the mower deck, So I'm thinking that is was an early or unique way to mulch the grass.

It is a McLane

I agree definitely a McLane. Just by the colors and the wheels.