Makes me want one.

Smooth as warm butter. Will shuck a few in the coming days. It's choked modified so will be fun for clays. I just don't see many around. Likewise have been looking for a 16g corncob M37 in great shape but hard to come by. I called the Ithaca factory in OH about the new 28g M37. Have not seen one, I know one person who handled one and said it's all it should be. They told me they are backlogged so much they may not even take orders for new 28g guns until 2023 OR LATER.

Not marked “B” grade but I have to believe it is.

The last owner is not aware of anything done to it, and I wonder if there are records for these. I haven't had time to dig into it.

That looks like a Model 31-TC stock to me. Checkering pattern, grip cap and Hawkins recoil pad all look Model 31-TC.

Yup, TC.

Not marked TC, however it has 2 barrels both numbered to the gun, SKEET VR 26”and TRAP VR Full 30”
Originally had a rock hard Mershon pad.

The Model 31-TC was the only Model 31 that came with a 30-inch vent rib barrel. Does the serial number stamped in the head of the stock match the receiver?

Even though the Model 31-TC was pictured in the catalogs with the Hawkins recoil pad to the end, I suspect that the very late ones came with Mershon pads.