That's simply not true. Gosling wrote a commercial implementation, but Steele and Stallman wrote the first versions of Emacs.

There's a megathread on r/programming about the Gosling/Stallman legal fight, but long story short, the GNU Emacs we know today was continuously built upon a foundation first laid down by Jim Blandy and Stallman. Very little, if any, code from Gosling, Moon, or Steele survives.