Thank you for submitting your item for appraisal. This appears to be a John Widdicom Co. men´s dresser designed by Ralph H. Widdicombe in Louis Philippe inspired style, executed in Northern red oak in the 1930s. Widdicombe studied furniture design in London, England and in Chicago who after retiring from the company focused on the design of french provincial style furniture. The lettering of the celluloid company plaque is very much in the art deco fashion. The estimate is based on similar items offered or sold at auction. A collector who appreciates good design and craftsmanship might be willing to pay more than the high estimate. There is no measurement for the sentimental value you might attach to the item.