This vintage jacket was made in Owatonna, Minnesota by Uber from deerskin leather. It is a pullover style, with a lace up front and side zipper. It has two C&C zip breast pockets and is lined. While the 44″ chest measurement would seem to suggest a size 40, trust me that with the pullover cut of this, it fits much better on a 36-38.
Chest (pit to pit): 22″ (doubled = 44″)
Shoulder to shoulder: 17-1/2″
Sleeve (shoulder to cuff): 21-3/4″