1973 Spot Under Liberty ...

Hi Andrew - normally folks will use the staples (3) to indicate how the 2x2 was flipped. Assuming you did this correctly, then you might have the 170 degree rotational error. The bigger the error - the better. I have a 1994 rotational error in Unc that is 165 degree that looks similar.

I don't see a listing on value, but there are a couple noted for 1972 that run $5-$10 for a coin in your condition. A nice find!!

Re: spot - looks like a stain but should detract too much off the value of your error coin.

I'm sorry that last pic is not for this

if the coin in the 2x2 was flipped left to right (coin flip, since images are turned), the rotation only looks like maybe 10-20%

then I stand with my 10-20% rotation

After looking at the pictures again and trying to match the angles, I think the rotation is closer to 8-9%

That's too bad Andrew - was hoping that you got the flip correct to make the determination. As noted by slamn, making sure that your placement into the flip is square with an edge is important. Adding the staples also helps with determining alignment and registration by the members.

Small rotational errors for this date are plentiful but carry no additional premium. If you are looking for rotational errors, they can exist on just about any date coin but having one 45 degrees or larger are the most desired (yours would be considered 'within tolerances' by the mint). Here are the dates/mm that I look for and are generally recognized as 'good years' for LMC rotational errors: 1966, 1972D, 1973D, 1982, 1983, 1993D, 1994, 2002. I've not compiled a LWC listing as I've not located resources to do so yet. But this site lists 5 dates for you to consider: http://rotateddies.50webs.com/census.htm

Good luck on the hunt!