I'd venture a guess that the carburetor fuel line is plugged up. If no gas gets to the carburetor, or in it, it won't start.
Also, depending on how and where it was stored for winter, also has a bearing on the problem.
Mice could have found their way into the engine shrouds, and eaten off the insulation on the spark plug wire. If you left it sitting outside, uncovered, the magneto and coil legs could have rusted, and no spark can over-come that. And, dampness in the storage area can cause the problem, too.
A disintegrating rubber fuel line can stop up the carburetor, and also a carburetor float that is sticking in the "up" position will shut off the fuel flow to the carb.
These are some of the things you must check. If they aren't it, maybe somebody else can help. And, even though we don't mind helping over the net, the best way to trouble-shoot is to see it first-hand. HTH: Rusty J.

Thanks, will check out the carburator. I keep the tractor in a utility shed. Hope I can get it started. thanks for your help.

Not familar with the 111, but I would think it has an old style (flat head engine in it) engine in it? so the carb. probably has a bowl you can remove (hopefully you can do that without creating a gas leak at the bowl?) and see if the gas will run from the tank through the hose into the carb. and through the needle valve being is wide open with the bowl removed. if you have not gas flow from the tank through all the parts mentioned you will now have to back track and find out why you are not getting gas to feed to the engine from the tank being higher than the engine (meaning it would be a gravity feed system using the weight and pressure of the gas to flow down hill to the carb.

OK, if you've got good fuel flow down to and through the carb. you must have clogged passages in the carb. Ususally all you have to do is spray carb. cleaner on the needle and seat, spray any fine passages you see, clean out the bowl fill it up with gas, and install it providing you can do this. If not you only option is to keep spray carb. cleaner into the carb (NOT STARTING FLUID) till it takes off on it's own or you will have to take to someone that can get engines going after they being setting for awhile (tarnished up or gummed up carb.) you can also read the instructions on the can of carb. cleaner, that may work without disassembling the carb.?

OK, thanks for all the help. Will try and let you know. Thanks again.

I clamped the gas line and removed the bowl on the carb. and a little bit of gas came out of the bowl. I removed the float and cleaned things out. I checked the one gas line and put it all back together and got it started. I didn't see alot of gas coming out of the carb when I released the gas line (i thought it would)
Thanks again for all your help.