[DavidG]

Best guess is that it's from Argentina or Uruguay (or Paraguay) and therefore basically of U.S. manufacture. The cylinder heads look like locally made (Industria Argentina) replacements. The original '32 heads had the larger 7/8" openings for the spark plugs.

Judging from the dome lamp location, it was originally a deluxe Fordor and not a standard Fordor with cowl lamps (standard equipment on all '32s originally sold in Argentina).