1987 Mercedes 300D problem....
 

Car has been sitting in my garage all winter. Few days ago started it and it smoked a lot on acceleration and it would not go over 10MPH not matter how much I floored it. Now it will not start. It starts but dies in 1 second. Any suggestion??? thank you

Did youi install anything to close off the engine whem it went into storage? Make sure the throttle linkage is still intact and working. Some component part may have froze.

There is a bolt on the exhaust manifold. Remove it to see if the exhaust system has obstructed during the sitting. The smoking sounds like you are getting enough fuel. Just unable to burn it. I also wonder if the turbo might be frozen from sitting.

X2
Has the fuel gelled ?
Have you taken the top off the air cleaner? Rodents often nest in there over winter.
Sit the car out in the sun to warm from its winter sleep before starting.

Check the air cleaner and intake tract for rat/mouse nests. I have seen lots of them in cars that sat for a long time. It's less common for them to go into the exhaust system, but it's not unheard of.

Fresh fuel?

Clogged fuel filters ??

Well I checked the air filter housing and it does not look clogged. I do not think fuel is gelled because car was in garage and it has already run few weeks ago. I will replace the fuel filters and see if that helps. Thx for suggestions.