My suspicion, given what little "facts" we have is the timing is off
by 180 degrees at the distributor . Pull the plugs. Crank the engine
untill you get a rush of air out of #1 cyl then line up the timing
mark. Turn the ignition on and turn the distributor "backwards" until
the points just open, producing a spark at the coil. Make sure the
rotor points at the number one tower on the cap, and then make sure
the rest of the wires follow the firing order. That will ensure the
timing is close enough to run. Then make sure the spark plugs are
clean and dry with the proper gap, and make sure the spark is hot
enough to jump a 1/4 inch gap in open air. The spark needs to be a hot
blue spark. Make sure the coil is connected in the right direction
(polarity). On a negative ground system the points must be connected
to the negative side of the coil, and on a positive ground, on the
positive side.. Make sure the point gap is set to spec, the points are
clean, and the capacitor (condenser) is good and well grounded..
The final thing is drain ALL of the old gas out and start over with
fresh gasoline. I would use ethanol free gas if possible (usually that
means premium - what you use afterwardss is up to you - but for
initial startup at least, just humor me and use the "good stuff".
Prime the cyls with about 1/4 oz of fuel and start with the throttle
half open.
If you did all that properly the engine WILL start. No ifs, ands, or
buts about it.