OK, took everyone's advice and started from scratch.

Brought the #1 cylinder up on the compression stroke to TDC.
Lined up the distributor to #1 Cylinder.
Confirmed distributor rotation is counter clockwise.
Confirmed firing order.
Changed the coil just in case it was not hot enough.
Checked timing with timing light, set to 5 before TDC.
Confirmed all cylinders are firing.
Confirmed I am getting gas to the cylinders (through the carb now).

Still nothing. The only thing I haven't changed are the plugs.
They were new when I installed the engine a few weeks ago.

I am at a loss, not even a pop...

Jim