I agree with Alan - it is a refinished prewar .38/44 Heavy Duty.
There are at least two reasons it cannot be a .32. 1) no .32 that I know of had a shrouded extractor rod; and 2) no .32 caliber marking would include the word "Special."
Stocks are non-original.
The missing serial number from the butt is a big problem. Without that number, the value is zilch (actually worse than that).
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Jack
SWCA #2475, SWHF #318
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