I ran into the same situation when Grandpa died. He had promised me his F20. After he passed away, grandma told me to come and get it. I declined since there were 8 other grandkids that I'm sure would have said something down the road. I told her I would buy at his estate auction so there would be no hard feelings in the family. On the sale day, my wife went into labor, I left a bid with the auctioneer, and I lost the tractor. That said, 8 years later I got the urge to fine it. It took another 3 years and 3 owners later I found the tractor and bought it back. The story of the pursuit and eventual find was worth way more than getting the tractor for free. I would do it the same way again, only leaving a much higher bid.
My suggestion would be a silent auction. Have everyone that is interested get together at the same time, write their highest offer down on a piece of paper and give it to your mom. Highest bidder wins. Everyone has an equal chance to give it their best shot. If there is any grumbling, the complainers just need to be reminded that everyone had the same opportunity to buy at their price.
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