"Uncle Dan" Le Fevre was a better designer and builder of fine shotguns than he was a businessman. At least four companies bearing his name existed, and Ithaca bought one of them. LeFevres were some VERY good and well known shotguns.
The Nitro Special was not one of Uncle Dan's designs. It was pure Ithaca, a well built boxlock action double with little ornamentation but a rock solid design.
Baseline NS in 95%, 12 gauge, I'd venture to say $400-600.
And if I saw it at $300, I might break my wrist getting my wallet out.......