"If you're going to swipe, don't be shy about it" seems to be the guiding principal here. Don't use something hidden away in the back pages of some years-ago comic!
The original, the cover of DC's Boy Commandos 1 (Win/42-43) is penciled by Jack Kirby. The swipe, from the story "North Africa—Ahoy!" in Timely's Young Allies 8 (July/43) is in an issue both of whose two feature stories are attributed in the Grand Comics Database to three pencillers (not to mention two inkers), so who knows who did this particular panel?
The moral here might be "At least pay attention to what you're swiping." In moving around and restructuring Kirby's figures, the artist has put Brooklyn's foot on the end of the Rip Carter replacement's leg.
On the subject of swiping from DC, by the way, does anyone know of any specific examples of Superman-to-Captain Marvel swipes in the Forties? Supposedly there were scrapbooks full of them meant to convince a judge that Fawcett might as well have been sending operatives into the DC offices at night with microfilm cameras. In my far more casual perusal I have yet to stumble across any.