Fuel Gauge Trouble Shooting Help Needed!!

44 ohms should read SOMETHING on the gauge. It might just be a bad connection in the wire end. As Bill said, you can dig into the harness at the kick panel connector

the readings are:

L = 73.7 Ohms (empty)
M = 23.0 Ohms (1/2)
H = 10.2 Ohms (full)

so I would think 44 ohms would read 1/4 or so.

As bill said, pick up some resistors at radio shack, at least 1/2 watt. If you buy 4 100 ohm and wire them all in parallel, that will give you about 1/2 scale

All gauges are the same, so you can check the accuracy of your temp gauge at the same time.