UPDATE: Thanks to folks smarter than me, I believe these are FJ-40 seats, though the hand rails may have been added.
The guy who sold them to Dave claimed they came from off the wheel house of an M-38A1 (also known as the wheel well), but when Dave tried them on his M-38A1, they didn't fit.


Here's how well the fit (or didn't fit) on the M-38A1:





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