A few things I note that make this coin unique:
The distance of the words "LIBERTY" to the outline of the head. And, the "8" in the date, which almost appears to have a corner in the upper right--has perhaps overstruck a 7?

I cannot correlate that fraction in Breen's Penny Whimsy with anything remotely similar to the obverse:

I'm truly puzzled...and a little excited for my friend if this turns out to be a new variety!
So prove my hunch wrong--fit this within S-144 to S-187.
