A 1944 Lincoln penny struck at the Denver, Colorado mint facility is nothing special. In fact, over 430 million of them were struck. What makes this coin extremely valuable is the fact that it was struck on a zinc-coated steel planchet. These steel planchets were used primarily in 1943. After many complaints, the United States Mint changed back to the regular copper planchets beginning in 1944. However, a steel planchet left over from 1943 must have found its way into the coining press. This stray planchet created a great rarity treasured by coin collectors, and they are willing to pay handsomely to add this coin to their collection. Research Link: https://www.thesprucecrafts.com/the-most-valuable-pennies-4151629
I purchased these coins from a coin dealer in the USA. Later I got them graded, after they sat in the safety deposit box for some time.
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It's obviously difficult to properly evaluate these just by photos but according to what I can tell from the casing information, I'm coming up with some very high prices from the Heritage Auction database, considered one of the premier companies for coins in the world.
Based on the photos and information provided, and subject to examination, this is:
1944 1C PCGS AU58
1943-S 1C PCGS Genuine, surface plated, AU detail
1944 1C PCGS MS62BN
1943 1C PCGS Genuine, surface plated -AU detail
PROVENANCE: acquired from a coin dealer
*represents a fair-market value for auction purposes; retail or asking price may vary.
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