If it had been a real 1943-D die that struck the 1940 cent, you would see all of the portrait. The 1943-D die was too soft to make any other marks that the ones marked in red. The fact that the "E" is in a low spot between two high relief areas of the 1940 cent is a strong indication of the strikes were damaging soft fake die.
The counterfeiter could have had more than one die, but once his attempt failed to look anything like a real copper '43-D, he could have given up and just attempted to make what looked like an error.
It's seems too far fetched to think that not only did a 1940 cent get a second date 3 years later, but it looks like it moved from the Philly mint to the Denver mint, and then had 2 obverse strikes on the original 1940 coin.
Here's one last overlay of the coin's reverse. If you don't see that the only possible way the marks could have reached the flat surface areas of the 1940 cent was to have the reverse details of the coin cutting into the soft die, then you should spend the money to have it graded.
But keep in mind, the coin is no longer round, it has too much damage on the design elements and rims. It looked to have been struck on the obverse and reverse by one or more soft dies, one of which can be seen as a 1943-D. The other was too soft to leave any of the date on the wheat of the 1940. Both extra strikes also came from different alignments on the coin with very low force. This indicates that they did not come from a real mint die press.

If you still think that my opinions and digital overlays, the opinions of many other collectors on this forum who have much more knowledge than I do, including one of the top experts on error coins in the world are all wrong, then the only way you will ever beleive that this is a faked, damaged coin, is to submit it for certification. No one here seems to be able to convince you of that.
If the
TPG service agrees with you. You'll have a coin possibly worth tens of thousands of dollars. If it comes back as a modified coin, then you'll have to decide if the
TPG is correct.
ANA ID: 3203813 - CONECA ID: N-5637 Clean a coin that may be worth collecting? Please DON'T! When in doubt, leave it dirty!!

Edited by Yokozuna
08/01/2011 12:06 am