Even if you gain control of a creature during your untap step, it still cannot attack that turn. (Yes, there are ways, don't need to get into that.) A creature cannot attack unless you've controlled it continuously since the beginning of your turn. You must already control it when your turn begins, if you gain control of it any time during the turn, regardless of how early in that turn it is, it will be unable to attack (unless it has haste, of course).
302.6. A creature's activated ability with the tap symbol or the untap symbol in its activation cost can't be activated unless the creature has been under its controller's control continuously since his or her most recent turn began. A creature can't attack unless it has been under its controller's control continuously since his or her most recent turn began. This rule is informally called the "summoning sickness" rule.