It's American.
It's walnut.
The sides of the case are glued up from narrow strips; that's indicative that it's not first-period, so it would be a repro. That said, it's a very nicely-made piece with good evidence of being handmade. If it comes apart into a base and a cabinet, is the bottom board of the case dovetailed to the sides? That would be evidence of a very skilled craftsman; otherwise it's just glued and nailed. The glued-up sides would still bother me, as that is often evidence of it having been made in the age of power tools.
Casey

To me it looks like a nicely made revival piece, as Casey said, because of the glued up sides.

I am wondering if it was made by a skilled home woodworker, because the sides would more likely have been veneered on a shop produced piece, if I am not mistaken.

I agree that it's hand made....but there is no indication of age that I can see. To really get any kind of indication we would have to see the drawer runners.
I am really quite sure that it's not "of the period" but it could easily have been just finished last week....or 75 years ago.
Would love to see the back...looking for saw marks and the way the drawer bottoms are fitted into the sides.
Linda C

Does anyone else see fresh finish (or refinish) on the dovetailed drawer closeup? I see sanding marks going against the grain on the drawer itself and new varnish/poly extending onto the dovetailed section that would normally be bare wood. Guess it's neither here nor there for dating purposes, still could be new and well done or old and newly refinished. Just thinking out loud...

Is walnut normally that knotty? What strikes me is that even if it is, almost any time I've seen walnut it's been finished so darkly that you can hardly see the grain at all.

KarinL

Good eye Karin...old huge walnut trees had more area without knots....newer walnut lumber is perforce not from 200 year old trees and has more knots.
I think it's about 20 years old....and very nicely made.
Linda C

I just posted more pics. You can see the back, bottom of the drawers, more close ups. Thanks for all the feedback so far. Since it seems like this is more likely a piece made more recently by an individual, what would you put it's value at? I am trying to sell it and I know it has to be worth a good amount just given the craftsmanship.

When I looked on the bottom, it appeared that the top and the bottom were built separately and then connected with screws. Not sure if that is a good or bad thing. Thanks again.