Well it could be a number of problems, old gas being one of them, depending on how long it sat, and changing that out would be a good idea whether that's the problem or not. But, unless it sat for a very long time it would probably at least fire up with old gas, and just run like crap. Since it sputters you should have spark, (new spark plugs would be a good idea, cheap and easy to change) so its in the fuel system somewhere. I would use carb cleaner rather than starting fluid to spray in the carb, although starting fluid should have cleaned it out pretty good, the carb cleaner is a little safer. I'd change the fuel filter, its on the carb where the fuel line goes in, also cheap and easy. If that doesn't work I'd go to the fuel pump, which is kind of a bugger to get at, especially if you have AC. Its a mechanical run off the cam, bolted on the drivers side of the block towards the front. You need an open ended 13mm wrench and some patience, you can only turn it a little at a time without removing things. Taking off the oil pressure sensor might give you some more room. That is if your sure you have spark, a common problem on these is the timing gear to shatter, they're made out of plastic type crap. Without it you won't have fuel pressure, spark, or valve movement, but if its sputtering like you say this shouldn't be the issue. An easy way to tell is take the cap off the distributer and make sure the rotor is turning when you turn it over.
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