Won't start

My wifes 1991 MB 300CE will not start. It turns over and I can smell gas but no start. The repair manual I have is vague and I’m frustrated because I can usually fix other problems on our other three cars. Any starting point to address this problem is appreciated.

How about a little more history.

How long have you had the car? Has it had problems last winter? How long as it been since the plugs and wires have been replaced?

Bought the car in 2006 with 68,000 original miles at a dealer auction. Put $700.00 into repairs because it sat for a while or so I’m thinking. I believe it had plugs and wires three years ago. Ran great for the past three years (since purchasing it) and has sat since last November because I haven’t enough information to solve the problem.