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[edjack]

Depends on the conditions under which the car was stored. If dry and enclosed, it may spin over. If outside and/or damp, may be seized.

First thing, see if the battery will take a charge overnight. Don't charge at a rate above 10 amps. If the charge current does not drop to about 1/3 the initial current overnight, the battery is probably shot. Check the electrolyte level in each cell before charging, and top up.

The gasoline is probably tar by now. If there is any in the tank, drain it out. If it comes out as liquid, and is of the consistency of gasoline, you may only need to put in fresh gas. Otherwise, it may need to be cleaned professionally.

Once you have a fresh battery, remove all spark plugs and shoot a few squirts of motor oil into each cylinder, and let it set.

Change the oil, filter, and coolant (you may wish to wait on the coolant until you find out if the engine is seized). Spin the engine over with the plugs out until the oil pressure builds up. Keep spinning the engine for another 10 seconds or so, to get the engine lubricated. Don't run the starter more that 15 seconds at a time.

Put in the plugs and see if it will start.

The spark plug wires may have deteriorated, and may require replacing.

If the oil gets dirty in a few hundred miles, you probably should change it and filter again, since there may have been a good bit of sludge in there.

Good Luck, and let me know what you find.