Here is a 1972-P LMC belongs to a friend sent me these pics. and asking what the S shaped marking on the Abe's face could be. He states that he has a few of these and must be from the same die. Thank you in advance.
Note that those areas are showing incuse marks. (sunk into the coin) Those are coin damage. Looks like someone was altering the coin. If you made a side by side of both coins, they would not be in the same place ( PSD), unless they were on the die.
But 1972 cents didn't have the beard lines on them: The later design did have it on them: But note, the lines are raised on the beard, not incuse. So the coin was damaged.
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