It is possible that this is a Ladies Vintage Lee 101-J Denim Jacket SZ XL as I can't think of any other explanation for why if a jacket is labeled an XL the chest comes in at 42".  Another clue is the writing on the sleeve that says Ashley.  If you're in the market for an 80's Era Lee 101-J jacket this is one for you.  

Marked Size: XL
Chest: 42"
Sleeves: 22.5"
Shoulders: 20"
Length: 23"

Item is for sale at Barn Owl Vintage Goods in Georgetown. Seattle's Home for Vintage 80's Lee 101-J Denim Jackets! Every attempt has been made to document every flaw, but we are, alas, human so there exists the possibility we have not gotten everything. We do our best. All sales are final. No refunds or exchanges.