It turns over nicely and still will not start?

I bought this car listed above because it was cheap, looked good on the outside, low milage and one flaw. It has been sitting for little over 6 years. An elderly guy drove it up until he was housed in a nursing home and my understanding it was fully functionable and maintenance as his son states as well was untouched never driven again. New plugs, oil change, new gas tank, new filter, new pump old one was seized up, new fuses and relay working, put 5 gallons of gas inside tank, and yet it will not start. It turns over nicely and still will not start. It will prime up when the ignition is turned, and gas goes into the new filter yet will not start. When sprayed with starting fluid the car comes to life and will remain started as long as you continue spraying the starting fluid. I cannot think of anything else why it's not getting fluid up front to start on its own.

Please Help will take any advice.