I have a copy of the 1975 Uphsur County cemetery book and there is a Gracie J. Whitehead buried in the Kelsey Cemetery. This is a few miles southwest of Gilmer. The dates transcribed for her are: Born Oct 2, 1875, died July 14, 1944.
She is buried next to David L. Whitehead (born Apr 18, 1869, died Feb 26, 1945) and Mary L. Whitehead (born July 8, 1871, died Oct 20, 1930). The order of names is listed as David L., Mary L., Gracie J.
I have found lots of errors in the index of the book but I hope that the actual records are nearly all accurate.