The "Owls Head" grips identify it as an Iver Johnson revolver. I am not sure but I think it is a Third Model made sometime between 1909 and 1941. The barrel marking is actually "32 S&W CTGE" which is of course the .32 Smith and Wesson cartridge. A nice gun but not terribly valuable, but in the condition of your dad's/sister's revolver it should attract a bit of collector interest. The nickle is in much better conditon than usually encountered in these old top breaks that were used with corrosive primers and powder and the holster is a treasure!
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If it's made after 1918...it's a reproduction
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