...From an earlier post

Unless I plan on leaving the tractor sit for an extended period of time (winter), I always shut my L off by the mag, and leave gas in the carb. I shut the gas off at the tank, and just pull the advance lever until it dies.

From.. David S:

I agree that shutting fuel off is worst idea. use the mag kill.

From.. Dr Cy Kosis:

Not trying to argue with you at all, but trying to consider it from another side.
Why is shutting off the fuel to kill one the worst idea?

I very rarely shut mine down any other way. My thinking on it is that, right before dying, it will be running very lean, and burn the plugs off clean, for an easier startup next time.

Like I said in my previous posts, I'll shut the gas off and let the tractor die from starvation if I plan on leaving the tractor sit for a long period of time. (winter)