Here is a MTH 30-76040 O Gauge Army Flatcar w/2 M1a Tanks #40275 (3-Rail Hi-Rail Wheels).
It features operating couplers and metal trucks. This car is part of the Rail King line and is scale length.

This item has been graded per TCA standards C-8: Like New based on visual appearance. The original box is included. Overall condition is Like New.

Condition: Like New (C-8)
Operational Status: Not Applicable
Original Box: Yes (P-7)

Manufacturer: MTH
Model Number: 30-76040
Road Name: United States Army (USAX/USATC/USQC)

Scale/Era: O Modern
Model Type: Freight Cars

The SKU for this item is 5931870.

Product Id: 11413964