I believe that this is the Gershom WALLING who was born in 1689 and died in 1767 in Middletown (now Holmdel). His tombstone and that of his wife, Miriam ( name unknown) 1685 - 1723 are located in the Ancient Walling Family Burial Ground off Centerville Rd, Holmdel. This burial ground was recently cleaned up by a Boy Scout for his Eagle Project.
Gershom's parents were Gershom WALLING born in 1655 at Providence RI and died in 1727 at Middletown (now Homdel). He is said to be buried at the AWFBG also but his stone has not been found.
I am interested if there is any information on Gershom's inventory about who the "Grave stone cutter" was and the cost of his stone. In Gershom's nephew, John WALLING's (1725-1815) inventory, it was listed the cost and the company that was the grave stone cutter for his stone and that of his wife, Elizabeth ROBERTS. Both John and Elizabeth's stones were in the "Philadelphia Style".