This is a restrike made in the 1870s for sale to collectors using the regular 1839 seated Liberty with drapery obverse die and the flying eagle reverse of 1838 as used on J73/P77. Both sides show that the dies are badly rusted and the reverse die is heavily broken.
Stewart Witham noted 152 reeds on these, which according to a reed count listing from Bill Bugert of the Liberty Seated Collectors Club, means they were likely struck some time between 1861 & 1871. We believe these were struck closer to the latter date.
About a half dozen are believed to exist.
One example listed as being struck with a plain edge J102A/P114 was part of lot 1731 in the Farouk sale. It has not been available for study and was probably a misdescribed example of J101/P112.
Photos is of the former Brand, Judd, Bass Foundation piece and is courtesy of Heritage.