General Magnetics and Electronics was a division of Estey Inc of West Hempstead N.Y. who also made guitar amplifiers under the name Magnatone.
They marketed 4 Gemark tape recorders.
Model 101 2 Track Mono with tube electronics
Model 430W was top-of-the-line retailing at $379.95 featured stereo and external speakers (3 3/4, 7 1/2 ips)
Model 430 – basically the same machine without the speakers and slightly different in appearance (3 3/4, 7 1/2 ips)
Model 207 was mono dual track and retail for $99.95 (3 3/4, 7 1/2 ips)
It is not known whether they were made in Japan or in the US