The company was founded in August 1915 by Henry M. Leland, one of the founders of Cadillac (originally the Henry Ford Company). During World War I, he left Cadillac which was sold to General Motors. He formed the Lincoln Motor Company, named after Abraham Lincoln, his longtime hero, to build Liberty aircraft engines with his son Wilfred using cylinders supplied by Ford Motor Company.[1] After the war, the company's factories were retooled to manufacture luxury automobiles. The Lincoln Motor Company was active until April 30, 1940. The following day, it became the Lincoln Division of Ford Motor Company.
Reference: http://en.wikipedia.org/wiki/Lincoln_(automobile)