Great pictures,
I am still standing by my first guess, Kirkham built.
If not Kirkham built then it's a very nice copy of one of their cars,
The hood hinges look like Kirkham as well, the measurement across the rear bulkhead looks about right for a Kirkham.
The fuel tank could have been added any time but that looks very much like a Kirkham stainless tank.
Lots of little details.
Looks like you have a start to a very nice build.
