1942 JD B won''t start

have a 1942 JD B all fuel it was stuck, free'd it up over winter honed cylinders, got head cleaned and new valves put in by professional and got carb completely rebuilt. all new gaskets good spark firing when its supposed to according to timing marks and owners manual but can't get started. doesn't seem to be pulling gas into cylinders like it should instead it comes out back of carb when choked and sometimes seems to have backpressure out carb, removed carb and put hand over intake there were two backpressure mishaps then seemed to pull suction but that's because of residual gas fumes burned off in cylinders I believe. Totally perplexed have several JD's and know that this isn't right because they all start within a crank or two, any help would be awesome! PS turned over a hundred times and from previous tractors including this if after doing that and it not starting you'd take a bath in gas out of the petcocks which is not happening currently
also can get a few sputters and putters but that's from puting gas directly into cylinder via spark plug hole, even shot ether straight through carb into intake manifold and not much action valves are not hanging up from what is see and are adjusted according to book to .020

Guy brought me a cyl. head once that was "professionally done" Turns out they never seated the valves ! I'm thinking they did not have stones large enough to grind them. How is your compression ? From what I read it sounds like it was leaking off ?

I didn't do a compression check on it but it appears to be good due to the fact that my wrists feel broken from turning it over a hundred times. I'll try to do one this weekend. We are going to try to pull it with another tractor to see if it'll pop off and run. I'll post the results after. Any more suggestions or advice will be greatly appreciated.

Thanks,
Chris