This is Lionel Lines #2624 "MeCLEARY," the undisputed 1st place Gem in my O-Gauge collection. Yes, I still have 5200 but she rocks No. 1 in the O-Scale category.
Now, to address the elephant in the room, No I did not build this. I WISH I could say I did, but I couldn't. My kit building skills are terrible, or at least the commitment is to building them. I won this item in an eBay auction some years ago. One thing I vividly remember is that the seller also had the Lionel 2148WS Passenger set for sale alongside this passenger car. It sold for several thousand dollars (to be expected) and I made away with this for...well obviously not that much lol. If you ask me, I got the better deal!
From my research, this is a Walthers Executive observation kit, tastefully done up as a Lionel Lines Irvington car (I believe Walthers made versions that were specifically designed to have rooflines that matched the Irvingtons as well as more scale variants with taller roofs). As seen in the second photo above, the length is a perfect match to my Conventional Classics 2008 reissue of the Sager Place OBS. Hell, the window line almost matches to a tee too!
There are two lights on the inside however it does not appear to function, and I myself have no idea how to fix the lights. I am unsure if I want to have the lights restored restore the function or not due to the overall desire to not destroy the "authenticity/originality" of the build. I don't plan to run this item that often for the sake of keeping it as intact as possible. She's a display piece until further notice, but I'd be lying if I said I'm not waiting for the perfect time to be able to put her on the track alongside my Irvingtons and 783 Hudson!