what kind of car is this??

Agreed.

It's a Regal for sure (logo on rear quarter panel) .. it's the white wall tires that makes me think 70's

According to ebay (https://www.ebay.com/i/391799031569?chn=ps) those tail lights go on a 1983 Regal. I tried to find tail lights to similar years but it seemed Buick changed it every year. I'm also backing up that claim with this image. http://www.cardomain.com/ride/3355081/1983-buick-regal/

It's a 1983 Buick Regal