1987 Toyota Cressida all stallds Cressida, still stalld?

I submitted a question regarding my 1987 cressida last week and was given some tips to trouble shoot it by Rasmataz and would like to let you no what I have done and hope this may wittle things down a bit?I didn't have a donation to give last week but have now and will donate and maybe Rasmataz will receive it also?Well its my daughters Cressida I found for her. Excellant condition inside, as well as out but the owners health kept the car sitting for quite some time with a few gallons of gas that has gone bad in the tank.I put fresh in and added seafoam hoping to restore it.
well let me tell you whats been checked by me as advised by rasmataz. Its getting spark and the timing belt is still on and seems to be fairly new.I've checked every fuse on the entire car and all is good.I did another thing that wasn't told to me by Rasmataz but just had the urge to shoot a little ether in the airbox. It fired up a second then died.I also changed the fuel filter (took me 2 days)and a rusty varnish smelling gas came out when I had it off. It was totally plugged?I put on the new one and still no start. Before I hooked up the filter and the lines were loose I turned the engine over and nothing comes out of the lines nor is their any type of noise coming from the fuel pump.I don't recall hearing anything before this problem started?I hope with letting you no this info you may be able to help me as you did before so I save that big bill an auto shop would have by now?Thanks 2carpros and also rasmataz for his help on my first message!