Listed as a 1946, looks like an MB/GPW.
“I have a 1946 willys jeep for sale. Has fresh rebuild on the ford flathead 4 cylinder in it. Its in rough shape but window frame is strait. Bought as a project but don’t have time to do it. Looking for a new project now. Make offer and willing to trade. Lost title but can get one once sold.”
http://yakima.craigslist.org/cto/5643969744.html