It is rare to find a fine small scale (narrow) walnut corner cupboard and this piece is certainly a rarity.  It retains its first early rat tail hinges, which clearly date this piece.  The base has very interesting raised panels; note the additional lift on the primary panel edge before it flattens out.  The glazing is first, and the shelves are scrolled.   Of interest is the swan’s neck pediment which terminates in quintessential Lancaster County rosettes, (see below).   The same could be said of its original finial.  The feet are sensitively scrolled with great attention to detail.  It has an old surface. 

This is a wonderful, rare casepiece that we understand came out of a Florida nursing home.  A related example with a somewhat plainer presentation and broader scale is illustrated by the Columbus Museum in American Federal Furniture and Decorative Arts from the Watson Collection, Philip Zimmerman, Ph. D..  Please see this scanned image below.

Height: 96 in. Width: 40 in. Depth: 23 1/2 in.