First "guess" would be a blown head gasket, due to the blue smoke/oil consumption.

Typically, if you remove the valve covers, one at a time, (have a rag handy). Start engine and look for a "vapor" blowing out toward the push rod side.
You can probably get a good guess for the cylinder to check by picking the one with the darkest, oiliest spark plug.

Also, when the valve cover is off, check to see that the push rods are where they should be and that as the engine rotates, they have full travel. Some of these engines had "soft" cam shafts.

I'd suggest going to the Briggs website and downloading the IPL for your specific engine. That way, you have a better idea of what the parts look like, terminology etc. etc.

Hi Bill_K and thank you.
I followed your advice. Got the parts manual and removed the spark plugs. Plug on cylinder #1 was full of carbon. Removed the valve/rocker covers and adjusted valve clearance to specs. Checked compression and found cylinder #1 was way low when compared to cylinder # 2. Removed the suspect cylinder head #1 but did not notice any damage to the Gasket or to the mating surfaces. Inspected the cylinder bore for any scratched that would indicate broken rings. Bore looks very good. Fair amount of carbon on head dome and valves.
Have not cleaned / removed the valves or cleaned the mating surfaces. I will buy a new gasket set and plan to take the head with me to the parts store. Perhaps they have some advise.
Will also need Torque specs and torque sequence. The manuals are silent on this subject. Where can I find this info?
Thanks again, Altevon

So was it blowing vapor?

https://www.smallenginesuppliers.com/html/engine-specs/briggs/common_specs_for_intek_vtwin_engines.pdf

Bill I was in a closed room (inadequate ventilation). In retrospect I should have gone through the trouble, move the tractor outside and test as you advised - a positive indicator for a blown gasket! Well, too late now, lesson learned. Thanks for youir quick response and also for the link to the spec sheets.