UPDATE: **SOLD** Was $3500.

Empire Tractors were built from parts that are also used by Willys, such as the transfercase (spicer 18), transmission (t-90), differential (spicer 25) and more.  You can learn more about the specs for these tractors here.  Note that the seller claims these were built out of surplus WWII jeeps, however the t-90 was a CJ-2A tranny, so it seems more likely to me that they shared parts with the CJ-2A rather than built from the MB.

“HERE WE HAVE A RARE 1947 EMPIRE TRACTOR. MODEL 88-90 MADE IN 11-47 SERAIL NUMBER 6352 IT WAS RESTORED ABOUT 10 YEARS AGO AND HAS BEEN KEPT INSIDE ALL IT’S LIFE. THIS HAS WILLYS JEEP ENGINE AND TRANS,AND ALOT OF OTHER JEEP PARTS IN IT,THAT ARE ORGINAL TO THE TRACTOR. THESE TRACTORS WERE BUILT AFTER WWII OUT OF SURPLUS ARMY JEEPS. THE PAINT SHOWS SOME WEAR . THE TIRES ON BACK ARE ORGINAL AND FRONTS HAVE BEEN REPALCED. COMES WITH ORGINAL LIGHTS AND GENERATOR IN A BOX. IT HAS HAD ONLY 3 OWNERS AND RUNS AND DRIVES LIKE IT SHOULD, READY TO USE OR SHOW. THIS COMES WITH A BELLY SICKLE MOWER,THAT HAS NOT BEEN USED IN 20 YEARS. 3500 FIRM. MY NUMBER IS 660-267-3282 THANKS FOR LOOKING”

http://www.empiretractor.net/spec.html