Lot #1040 - This restored 1940 Lincoln Zephyr is an example of the second generation of the Zephyr. It has the same basic frontal design pioneered on the 1938 model, and a long, sloping rear end. Over $100,000 was spent on the restoration, and all of the invoices are included. It is powered by the original V12 Lincoln Flathead engine, which was upped to a 292ci and has a maximum 120hp. The engine is backed by a 3-speed manual transmission and a Columbia 2-speed rear end. Upgrades on the Lincoln were performed with a period-correct 3-carburetor setup and finned aluminum heads. This thorough, nut-and-bolt restoration took three years to complete. After the restoration, the Zephyr was displayed in a private collection. It was regularly started and serviced in a heated and air-conditioned private setting.