Such a cute name as well. So was it ever built? Is this an Isetta 300 in disguise? Hmm so many questions...
I guess the following information might prompt some discussions so feel free to follow the thread I have started on the Isetta bulletin board.
Mitch Casto who is the library director at the West Virginia University Institute of Technology ( US ) was researching other types of vehicle namely "tilting trikes" and came upon a patent of another 'car' that is a close resemblance of the Isetta 300 except that it is from the 1930's with a "J.V. Martin" as inventor.
Examples of tilting trikes can be found at: http://www.maxmatic.com/ttw_index.htm
So what does it look like I hear you shout... Well click on the links below to see the 5 drawings submitted to the United States Patent Office:
External side and plan views
Internal side and plan views
Various other views
And then these 4 pages describing the vehicle:
Many thanks to Mitch Casto who scanned and sent me the original patent material.