Will Crank, But Will Not Start... 417A with a 17 HP Kohler Engine

[the jeep driver 29]

Hello.   My 1985 Wheel Horse 417A with a 17 HP Kohler Engine will turn over, but will not start.  It looks to be getting fuel, I can see gas in the carb...   I did try starting fluid, no start.  I changed the spark plugs, as the old ones were due anyway, and used an inline spark tester to verify spark.  I don't know what to test next.  Any help is appreciated!  

[ri702bill 12,766]

Fuel, air, spark, & compression. Ya need all four to rave it run.  The spark - is it a strong blue-white color or pale yellow? Is the timing correct ? - right spark at the wrong time in the cycle equals a no run condition.

Edited 10 hours ago by ri702bill

[953 nut 68,372]

This manual should be helpful.

 

[the jeep driver 29]

2 hours ago, ri702bill said:

 The spark - is it a strong blue-white color or plae yellow? Is the timing correct ?

The spark is blue/white, I don't know about the timing. 

 

1 hour ago, 953 nut said:

This manual should be helpful.

 

Thank you.

[Ed Kennell 46,881]

9 hours ago, the jeep driver said:

The spark is blue/white

 

14 hours ago, the jeep driver said:

I can see gas in the carb.

That leaves air and compression.         Has the tractor been sitting for a long time?    Do you have compression?    Possible stuck valves.

[peter lena 10,000]

@the jeep driver  how does the carb throttle plate , easily fit / sit  in its  closed position ? done a lot of  that  detailing , made for instant  starts , now regular on my 3 horses . pete

[the jeep driver 29]

6 hours ago, Ed Kennell said:

 

That leaves air and compression.         Has the tractor been sitting for a long time?    Do you have compression?    Possible stuck valves.

No, the tractor was last used 8/22 or 8/23 and it ran fine.  The only difference between that mowing and prior was that I had to mow in the rain for about 20 minutes.  I parked it in the garage, and didn't clean it off as normal... I usually blow all the debris off when finished.  When I wanted to mow on 8/30 it wouldn't start and after messing with it for a while, I borrowed my neighbors mower.  
I do not have a manometer for compression testing... I did see on how to make on in the manual 953 posted, haven't had time to make it... I may see if anyone I know has one.