bleoh - you win a cigar!!!
I went over the neighbors last night. Pulled the plugs they were dry - that was good news. I then took your suggestion and tried to spin the engine over with a socket on the bolt for the PTO. I think I tried first to turn it CCW as looking straight in at the PTO. It would not budge. I said OK, then tried it CW. It moved a little, I heard what I thought was the bendix retracting from the ring gear. I turned it a little more then turned it in a CCW direction with no problem at all. My neighbor hopped on up on the seat to give the old girl a whirl. She fired right up with no problem at all!
Thanks to everyone here from my neighbor.