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 - Old Abe is Still Making Hay - by Jeremy Sweeten. Things have changed a bit since my last article. I am now almost finished graduate school at Purdue University. I am still in Agronomy, but specializing in hay and forages. My wife has survived two years of marriage to a part-time farmer. The equipment line up has changed a bit too. The DC has retired to
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