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It looks like a four-door Standard Phaeton to me. The two-door Deluxe Phaeton's doors are VERY wide, much wider than the passenger's door seen in the photo. There appears to be the narrow divider section between the front and rear doors in your photo, which makes it a Standard Phaeton. Cowl lights were not standard on this body style, so someone has added them. Standard Phaetons in 1931 were not plentiful at 4,076 produced. Even if this is not a Deluxe Phaeton, it's a low production body style for that year, hence desirable for collecting, besides the added attraction of it being a convertible Model A.
Without the top or interior - and assuming nothing else major is missing or damaged - I would guess the value as it sits to be around $7,500-8,000. You'll have a few thousand in a new top assembly, top material, seats springs and upholstery, which will bring it up to at least $13,000 invested. The tires are undoubtedly no good = $1,000+ for five tires and inner tubes. And this estimate assumes the mechanical aspects can be freshened up without complete rebuilds. But one has to always ask himself: why was this car parked away if it still functioned? There's usually something seriously wrong with "barn" finds because that's why they were parked away in the first place.
Good luck with the purchase!
Marshall,
1928 and 1931 Phaetons, 1931 Deluxe Phaeton