Excited states of 114Sn have been investigated via the 112Cd(α, 2n) non yrast compound nucleus reaction at a projectile energy of 28 MeV. The experiments consisted of γγ-coincidence, γ-ray angular distribution and γ-ray linear polarization measurements. The comparison of the excitation energies of the non collective yrast and yrare states in 114Sn and 146Gd shows remarkable similarities and corroborates the concept of valence mirror nuclei.