After a bit of Googling, Bill's guess for the rear fenders seems correct as more things on the car appear to be 37/38 Lincoln Zephyr..
...minus the added gauges, the dash looks exact to the Zephyr one on this page...
http://images.google.ca/imgres?imgurl=ht...l%3Den%26sa%3DN
...and the cowl looks like it has the same ribs as a Zephyr although the subject car's cowl appears to have been sectioned from the top?.
http://images.google.ca/imgres?imgurl=ht...l%3Den%26sa%3DG
But those front fenders...are the lower reliefs added or in the original stampings?
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~ Pete