Briggs & Stratton Model#326431 will not run

[dnkjr]

The engine turns over fine. It is Model #326431, Type#0139-1

It will not run. It has 120 pound of compression, so I guess the valves and rings are OK. There is good spark at the plug. I had the carb off and put my hand over the intake while I cranked it. Seems to have good suction. After choking/cranking there is fuel in the intake under the air cleaner. No fuel is getting into the cylinder because the plug is dry. I installed new needle and adjusted the float as recommended. The flywheel key looks good, but seems like timing may be off. I will appreciate any ideas to get this engine running.

 

[Fish]

What happens when you put a dribble of fuel in the intake?

 

[Fish]

Scratch that. Pour a dribble into the plug hole?

 

[Fish]

Does it have points?

 

[dnkjr]

Does not start with fuel put in the plug hole. The points are set .020 per my manual. Grounded plug has good spark. Any other ideas appreciated.

 

[Hammermechanicman]

With a NEW plug installed spray some starting fluid in the carb and try to start. Does it fire and run for a few seconds?