Year? M-38 Evansville, Wi $3000 includes trailer

The seller lists this as a CJ-2A, but the top half looks all M-38 to me.

"1946 World War II Willys Jeep 4X4 with trailer. No windsheild or top. Turns over but won't start."

http://janesville.craigslist.org/atq/1723033414.html