Where do I start to find fair market value for this vehicle? Needs new home.

Here are some pictures. Still seeking any information I can get. What have I found?

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Thank you for the much needed help// I have only seen pic's but it looked worth pursuing and has been stored most of its life but we all know until you stand in front of it... I will check for those #'s I am afarid it holds more sentimental value than its worth. Is there one or two things that I should look for? Where is the first place they start to rust out / what is the most common problem besides corrided lines and bad gas tanks? P.S. still has its orginal white wall tires on it. /// Chasing rust
Thanks -Lyle-

Barn find // I recently came across a 1940 Packard 2door business mans coup, 120? /vin #13882989/stright 6/ 3 speed with 26 k org. miles. I dapple in buying and selling old cars but this is out of my usual scope. The pictures I have been sent show it in excellent shape, but they do not have an asking price. Any input or comments on value or marketability would be appreciated.
Thank you
Lyle