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Tupolev SB 2M-103 no hyphen! The aircraft designation was SB for Скоростной бомбардировщик – Skorostnoi Bombardirovschik – high speed bomber and the engines were 2 M-103s, thus Tupolev SB 2M-103I agree with Airframes. The machine gun is the soviet 7,62 mm SzKAS. It is the variant used for a gun turret in 1940. So it may suggest a soviet plane with the gunner station ( mostly the top rear one ) powered by the inline engine. IMHO it could be the Tupolev SB-2M-103.