1931 Cadillac tow truck belonging to an autobody, welding, and tow company who worked custom body magic to make truck from a sedan

that is the nicest tow truck we are likely to see all year, found with the information about the custom body mods at David's terrific Old Motor http://theoldmotor.com/?p=19664
It immediately reminded me of the Packard car made into a tow truck http://choosingscars.blogspot.com/2010/12/tow-trucks-were-sometimes-made-from-big.html