A metal case having an adaptable capability between a lateral file or a cabinet which includes an inner framework comprised of a plurality of corrugated metal panels, each having a similar cross-sectional configuration and substantially extending the depth and length of the case. The panels are arranged horizontally and vertically to form a box-like structure which may be encased in a one-piece, metal outer wrapper and finished with a top and a base pan, thereby concealing spot welds which partially secure the inner framework to the outer wrapper. The inner framework is further secured to the outer wrapper by adhesive, which also provides acoustical insulation.