This cabinet had no machine in it, so I'm guessing at what it would have been based on references and other pictures. Definitely Wheeler & Wilson, the name is cast into the irons at top.
This is a coffin-top type of cabinet, with beautiful pressed-wood details. Note the distinctive circle-like enclosure for the top of the pitman, and also that the flywheel is on the outside of the side-iron.
Front of the cover and center drawer open:
The brasses on the side drawers are beautiful, too:
And some pretty decorative bead work carving on the cover, too:
The side drawers are supported by half spindles on each side:
Back view:
No hinges or latches. Pan is in reasonable shape, some minor rust. The hole is 14-1/4"x6-5/8". Width of the irons is 17", a bit smaller than standard Singer irons.
This cabinet has been sold.