Yes that's a die clash the reverse of the memorial building that's what it looks like to me Frankie Boy
I'm sure there is a thread on die-clashes on CT, but I am not sure where. It is the product of the hammer die striking the anvil die without a planchet present resulting in a partial design transfer on either die or both. CONECA says: "For the wheat cent, look under Lincoln's chin for an upside down T of CENT on the obverse and between the E of ONE and the N of CENT for Lincoln's tie on the reverse. For the Memorial cent, look for the vertical columns of the memorial building both in front of and behind Lincoln's head, as well as for the horizontal building lines through the 1 of the date. (These have recently been promoted as “prisoner” cents because the clash makes Lincoln appear as if he were behind bars). On the reverse, look in the first three bays of the building for an incused and upside down RTY of LIBERTY. Also, often Lincoln's head can be seen through the letters of ONE CENT. 1999-D 1c with clash marks. (Coin courtesy of William A. Gesell/Photo by Ken Potter) 1985 1c exhibiting double clash marks. (Coin courtesy of Tim Wissert/Photo by Ken Potter)"
Hello, I was hoping someone could tell me how valuable if at all this penny is? I found it when I was going through a roll today. It only weighs 2.5 grams, so its only 5% copper. Thanks for your input
This new example appears to be a press job, that is when someone pressed one coin against another leaving the impression of the memorial on the reverse. It's not a die clash...
The devices impacted by a clash will be high on the die (low on the coin) such as the fields. A press job tends to impact the high points of the coin or the low often deeply recessed areas of the die.
Here is an example I posted on maddieclashes.com as ADC-5c-1972D-01 this afternoon. The first illustration shows how the devices (M...LO) from MONTICELLO on the reverse die, left raised images on the obverse die after the they clashed, which translates into incuse elements on the struck coin. The big difference between this coin and the '82 Lincoln posted earlier is that the clashing largely stops on the raised part of the coin (or what is the incuse parts of the die). At the bottom I have an approximation overlay diagram...
Thought about saying this, but the thread is so old that I doubt the OP posts any more. Most of the known '99 WAM's are so-called "Jailhouse" Lincs because they have this clash.