Ok, so it's been a couple of decades since I worked on old motors but this one is just kicking my butt. I have changed out the gas tank, fuel lines, fuel pump, added a glass bowl filter, rebuilt carb, change dist cap, points, condensor, rotor, wires, and plugs (regapped). I have one of those device that shows the spark inline with the plug and wire. I have poured gas directly in carb and the engine makes no attempt at starting. I played with the dist to advance and retard the timing. Engien motors over with starter no problem. It just won't fire. I pulled the valve cover to make sure the valves are opening and closing.. Just looking for something that I am obviously overlooking.

Thanks for your help