Value is right around 1 cent on that. A form of Post Mint Damage. It's whats commonly called a vise or hammer job. Two coins are placed on top of each other and squeezed together in a vise or hit with a hammer. The other coin that was with this one was lined up off center, and that pushed the letters from that coin into Lincoln's forehead. Looks like they attempted it a couple of times, as there are two other impressions of the rim of the other coin. Another sign this is a damaged coin is the appearance of a bulge on the reverse, showing an impact from the front of the coin.