Umm...no. It is miserable to split, rots quickly, and burns terrible. Best left to rot in the woods. My opinion.
If you live through splitting it, dry Sweet gum burns fine just like any dry wood. It starts off wet and heavy and dries quickly to light weight. Not a high btu wood. I burn it because I have a lot of it, I don't need to burn much wood in my climate, and I split for exercise. It would be damm close to my last choice if the splitting were only a means to the end or if I needed a lot of btus. Pine offers nearly the same heat for a tenth the effort.
Don't listen to the naysayers Yes it is a semi-pain to split(don't even attempt without hydraulics) seasons in ~18months and coals strange, leaves a good bit of ash. If you've got it burn it - it ain't doing anything else but dropping spiny balls all over the place