from Bern Sherman
Jaime Hernandez: This is the first year in which the Mint struck over a billion coins for any one coin series. In the Wheat Lincoln cent series, only the 1944P, 1945-P, 1956-D and 1957-D have mintages exceeding a billion struck coins.
PO01 - MS62: In grades of Poor 01 - MS62 the coins are very common.
MS63-MS64: In MS63-MS64 grades they still exist in huge quantities and they qualify to trade in BU rolls or as BU single coins. As of 2011, the coins can be purchased by the BU roll at about 45 cents for each individual coin or about $22 a roll.
MS65: In MS65 grades they are still affordable and can be purchased raw for about $1 or less. Some MS65 coins may be in BU rolls but more than likely MS65 quality and higher coins have been pulled from rolls to be sold as singles.
MS66: In MS66 quality they become more challenging to locate. However, there are probably tens of thousands of coins that exist in this grade. As of 2011 PCGS MS66 coins command about $20. Therefore, many of the coins in this grade have not been submitted as the grading fee for the coins is close to the market price of the coins.
MS67: In MS67 condition they become scarce and approximately 300 coins exist in the grade. As of 2011 no coins have graded higher than MS67 Red.
Brown: Most coins in grades of Poor 01 - MS60 display mostly Brown surfaces. Most of the mintage probably exist between these grades and color designation.
Red Brown: Most Red Brown coins are very common in grades of MS60 - MS66. Most collectors prefer a Red coin over a Red Brown coin for this date and mint mark, as the value for a Red coin is very minimal compared to that of a Red Brown coin.
Red: Most coins in MS62 condition and higher probably still exist in displaying mostly Red surfaces. Mostly all coins in BU rolls or BU singles display Red surfaces.
Mint Sets: There were no Mint Sets struck in 1944 and all 1944-P and 1944-D Mint State Lincoln cents were struck for circulation only.
Proofs: There were no Proof coins struck in 1944. The last time Proof coins were struck was in 1942 and after an 8 year hiatus the Mint reintroduced Proof coins again from 1950 to date.