All the Gibson I've seen were one cylinder engines, tiller (moved front to back to turn left or right) steering, and the Gibson name was cast on the transmission case.
In the late 40s there were many makers of that size tractor, including one of kind hand made. My dad made on with a Wisconsin engine and cut down model A Ford chassis and driveline parts. I have it now.
It might date back before WW2, look for early JD small tractors with upright 2 cylinder engines, like the L and its predecessor the 62 that was a prototype. Early L and 62 used a Hercules engine. The engine maker may be a help in identifying the tractor.
And more than one commercial tractor maker started with model A Ford or similar age Chevy parts to make a small or medium tractor since those parts were easy to acquire in the late 30s.
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Today's Featured Article - The Day Mom Drove the 8N - by Brian Browning. My Dad was wanting to put in a garden but couldn't operate the 8N and handle the old horse drawn plow he had found and rigged up to use with the tractor. Well, he decided to go get Mom out of the house and have her drive the tractor while he walked behind the plow. You got to understand that while my Mom is a hard worker who will always help whenever she can... she had never operated farm machinery before that day. Dad got her out there, explained how the clutch was the same as in our o
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