Paul the biggest item is, does it turn over? If it's not frozen then like all engines, it needs compression, fuel and spark and it will run. Many old flat heads had a common problem of stuck valves (stuck open). You can find out by giving it a compression test. If you can turn it by the starter, pull the plugs, put some Marvel Mystery oil in each cylinder (or WD40) and then use a standard compr. tester. Next, find out if you can get a spark with the hot coil lead to ground. After that, replace the fuel with new, add a little alcohol to the tank to take care of any water. Then see if you can get fuel to the carb. Spray the carb liberally with carb cleaner. Next try a little ethyr spray and crank it. If it pops, it will eventually run!

If it runs, then put tranny fluid in that fluid drive and pray! it might still work OK, but the seals are going to leak like a sive. If it will move at all, try some tranny stop leak and drive it about 100 miles.

Good luck! I haven't played with one of those since my 1950 Dodge car!

Jerry