You are looking at a super Texas and Pacific tank car that is custom made.
This is a custom car that I THINK started like as an 027 car but someone added the S gauge trucks withn the operating knuckle couplers. Looks nice. Neat to have a unique one of a kind piece like this in the collection. It is obviously fully compatible with your American Models, S Helper, and Flyer.
CONDITION: C-7. Car is a custom job. Tank looks to perhaps be smaller 027 with the S Scale trucks added. Nice cosmetic condition. No box.