Re: 1932 Ford Panel Truck
I believe that Don is correct except that in a '32 with the small gas tank, the passenger side seat would be the same as that in his photos, but not the driver's side seat as that was attached to the top of the in-cab gas tank beneath the driver's seat.
Note that all of the parts' numbers in Don's photos begin with 81XXX following the B prefix. That means that they are all unique to the panel deliveries and while similar, are not to be confused with center seat components of station wagons that bear either B-153XXX or B-154XXX part numbers
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