Maker's Name: 
(U.S. Army) Galvin Mfg. Corp.
Where made: 
42.5 × 9.5 × 13.5 cm

This is a WW II transmitter receiver, with a range of around 200 metres, suited to platoon and forward scout use by US forces.

This unit has been identified incorrectly as a "Walkie Talkie." It was designated the "Handie Talkie," a name that obviously did not survive.

The SCR-300, made by Galvin, an FM 18 valve transceiver backpack unit, weighed 35 lbs, and had an output of one Watt, range three to five miles.  It was designated the "Walkie Talkie."