I just got a 16hp briggs v-twin to put into a racing tractor, it was in not so hot condition when I got it, I've put a new battery and a new starter in it and cleaned it all up nice, cranks great and spins freely, however, I cant for the life of me get spark, I've messed with the magneito a little but to no avail, it seems to be in good shape nothing cracked and no wires missing, the only other thing is that the ignition wires that were on it origionally, (red and back that came from a plug on the right side of the mower are not hooked up to anything, I didnt forsee this a problem because my last motor didnt have them hooked up either and it ran just fine, is there anywhere else I should be looking before I break down and take it someplace to get it looked at?

take the kill off the mag, other then that the coil sounds bad.

First as bugman said try taking the kill wires off the armatures.
If there's still no spark check the armature gap. It should be .008 - .012 away from the flywheel magnet. Next, there should be two diodes in the ground wire harness. They should test open in one direction and closed in the opposite direction with an ohm-meter. If they test closed in both directions they need to be replaced. Last would be the armatures are shot, but both going at the same time is rare.

One more thought. Some of the Briggs Intek V-Twins were wired or an oil pressure sending unit. If your is and that wire is grounded out it may keep it from sparking.
Some were designed to activate a warning light, and others were designed to stop the engine when the oil pressure was too low.