I'd be surprised if it weren't a Cal but there were plenty of other companies making these PD jackets as well. Louis the Tailor, Lancer leathers etc. from the looks of it, collar shape and lack of gussets/ action back with that western yoke I'd say Cal. Also the nylon lining looks to be Cal's type. Many Cal's were made sans label and shipped direct to retailers and government agencies from what I understand, with nothing more than a hand stenciled size in the inside pocket.
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