Congratulations to Gee S, who was the first to correctly identify that this is an example of the Imme R100!
I actually saw this at the Mecum auction in Las Vegas but it may not have been offered because I can’t find a listing for it. Still, here’s a couple of extra photos I took of this interesting small displacement runabout. If you want more information on the R100, check out Jason Cormier’s comprehensive write up on OddBike.