First, I'm going to assume that cost isn't the biggest issue here, since you didn't mention it.
Second, the size of and distance you sit is relative to the space you're putting the TV in and at what distance you're comfortable sitting. It doesn't sound like the size of the TV matters, at least in terms of available space, but as some others have said, you want to sit as close as is comfortable for you that doesn't require you to turn your head to see the entire screen.
Third, the most important thing is to make sure the TV you're getting is good for gaming. A lot of the TVs currently available will serve the purpose, but there are some that are definitely better than others. I highly recommend going to RTings.com. They do in depth reviews of TVs that will give you far more information than any other site I've ever seen. They also have some video reviews on youtube. I don't work for them by the way. They're just a great resource.
I just did a bunch of research for a friend and recommended the Sony X900E, and it's amazing. It comes in 49", 55", 65", and 75". He bought the 55" due to budget, but the 65" is still decent in terms of cost when compared to the 75", which is 2.5x more than the 55" and about 60% more than the 65". If budget is even of passing concern, I highly recommend paying close attention to the price differences, as some of them are outrageous, sometimes costing over 3x as much for a 10 inch increase.
Edit: Just realized I didn't answer your question. My TV is only 40", and I sit almost exactly 4' away. The size of the TV is primarily because of available space due to the size of the room I'm in and the setup of the furniture in my room. However, 4', at least to me, is the perfect viewing distance for that TV. With a larger TV, especially 55" or higher, I don't recommend sitting that close. There are charts out there that will give some good estimates of how far away you should sit with a particular TV size. Some of the recommendations should be taken with a grain of salt though, as some of them don't seem reasonable to me. You'll just have to experiment.
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