Two things come to mind. One old gas is still in the system, and two the accelerator pump. You took the top off the carb, but did you work the throttle? Is gas shooting in to the venturi?

Sounds like a carb rebuild and fuel flush is in order. Then change out the plugs before trying again. Just because there is fuel in the bowl, doesn't mean its getting in to the engine.

Just to check, fill a spray bottle with new gas and as someone cranks the engine, start spraying fuel down the carb. It does the same as pouring only less likely to flood it. If you can get it to hit and run a little, then the carb is the problem.

With the carb off the engine for a day or two, get the shop vac out and some coat hanger wire. Start shoving the wire down the intake while the vac is running just to be sure the runners are open. Mud dobbers are good about filling in stuff!

Check the timing while the engine is off. Rotate to compression stroke at number one cylinder and set the timing mark where it needs to be. Then with the key on and a loose spare spark plug in number 1 wire, rotate the distributor till you see the plug fire. You may have to twist it a few times till you are sure it fires and you get the location right. Lock it down and you should really close, at least close enough to start if everything else is right.

Joe