David Hall: The 1942-S is a scarce coin in Gem condition. It is almost as rare as the 1941-S and it is a little rarer than the 1943-S and 1944-S. All four issues have a problem with strike. Most 1942-S Walking Liberty half dollars have very weak detail on Ms. Liberty's left hand. Many frosty white lustrous examples do exist as original uncirculated rolls were saved. It's strike that is the stopper on this issue.
Heritage 4/2013:4303, $47,000