The economic justification for building a V-12 engine in post-Depression America made no sense, yet Lincoln became immersed in the “cylinder wars” that developed in the 1930s after Cadillac’s introduction of a V-16 engine in 1929. Lincoln (and Packard) found themselves forced to respond as competitors of the General Motors goliath who had V-8, V-12 and V-16 offerings. Nobody championed the cause of the twelve-cylinder engine more enthusiastically during the 1930s and 1940s than did Lincoln, beginning in 1932 with the KB-series cars. The new 447.9  c.i.d. V-12 was rated at 150 h.p.. Despite the production of V-12s by Auburn, Cadillac, Franklin, Packard, Pierce-Arrow, and Rolls-Royce, Lincoln built more 12-cylinder engines than all other manufacturers combined during the Classic Era.

While V-12 KBs shared many features with the lesser V-8 KAs, the KB was fitted with distinctive features befitting its higher status. Its cloisonné emblem was blue (the KA was red), its new rounded radiator shell thinner, and its wheelbase longer at 145 inches. Nine standard and fourteen custom bodies were available including those from Brunn, Dietrich, Judkins, Murphy, Waterhouse, and Willoughby. Lincoln produced just 1,765 KA and 1,623 KB models for 1932. Many collectors consider the 1932 Lincoln the ultimate expression of Lincoln engineering and styling.