[john70t]

There are two roads: Gas and Spark.

If the tailpipe smells like gas after kicking over, that won't be it, unless it's completely flooding.
(It would at least try to burp a few times)

First recharge battery while disconnected. Should be 12.4-12.6V minimum after surface charge is bled off. Ground to battery good.
All wires and connections should be tight.
All fuses not blown.
Check voltage (or continuity when off?) of clutch safety switch. Open vs pulled. Switches usually click audibly. Might need adjusting.
Use a spark tester on a plug wire grounded to the frame and watch for spark.
Coil may have gone out. Check continuity of primary and secondary windings per book specs.
12V supply voltage to the coil is there as well?
Go upstream to the points or electronic ignition. whatever it uses.

An engine will run on battery alone for a while. Battery voltage is easy to check. Off/On/Running.