This is the Miter Box Tiny House on Wheels. It’s designed by Shelter Wise LLC in Portland. And for a while, back in 2013, it was part of the Tiny House Hotel in Portland, Oregon.
You can still buy the tiny house plans from PAD Tiny Houses (they’re currently selling for $79.00) and you can use those plans to build your own version of the Miter Box or you can hire a contractor to do it for you (using the plans).
This tiny house was completed in June 2013. Its nickname is “The Miter Box” because of the precision of the project. This 90 square foot house features a dining table that converts into a queen bed, much like in many RVs. In addition, it offers two other lofts. And the bathroom is a wet bath.