This item is from our personal collection. It is in barn found condition and untouched. 
The 1st Armored Division is the first armored division to fight in WW2 during Operation Torch on November 1942. The division will fight in the North African campaign and participate in the Anzio, Sicilia Landing.
The division will next pass Rome and finishing the war in Germany after the surrending of german forces in Italy on May 1945. 
About the liner, it has been used, for sure. It shows a decal of the 1st armored division so installed from mid 1944. The back shows traces of a under officer ETO white bar. This bar has probably been done with some medical tape regarding to the mark on the paint. The manufacturer is CAPAC which is not very common. 
A name "Lane" or "Lake" is written in green on a strap.