My 440 won't start

Are you sure that you're getting a good spark?

Get a spare plug, disconnect a wire from the engine and put it on the spark plug, then have someone crank the engine over while you hold the bottom electrode to a good ground and look for spark.

If you get spark, fuel, it should start.

Did you try to pull the distributor cap and crank it over to make sure that the rotor was turning?

What about the distributor timing? Could that have been bumped while in storage? Put the crank at 10° advanced, then pop the distributor cap and line up the rotor with the proper #1 terminal on the distributor cap (basically putting the timing at 10° BTDC) then try to start it...
Timing is good, I do have spark but I don't know what is "good" spark. I will pull the cap and look,at the rotor