Not sure where you got those numbers from, Mark. Intake and exhaust valve both shold be at .14, with the engine hot. The mark on the engine will be notoriously hard to find. A SuperC was the first tractor I rebuilt and I couldn't find the mark on the flywheel before the rebuild. When I had her all apart, I found it -- a line on the flywheel, but not stamped very deeply, and hiding in the surface rust. While I had it off and put a new ring gear on, I masked it off and painted (horrors) a JD yellow stripe over it. Get your engine to where #1 is at TDC, and look for the mark through the handhole in the bottom. Trust me, it's there. It should line up with the nub that's on the back of the flywheel cover. At that point you'll be true on TDC, and can commence to setting your valve clearances. Since there isn't a mark on the front of the engine for timing, you might find it useful (I have) to clean up a spot on the timing cover and the crank pulley once you get it to TDC. Take a piece of duct tape and draw a line on it with a marker. Stick the tape on the timing cover and the pulley so that the line bridges the gap, then cut it with a sharp knife. This will give you a reference point for TDC without having to crawl back under the tractor sixteen times. Works for setting valves, timing magnetos and all sort of other useful things.
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