Good morning George,
Sorry I missed you last night. Ok your voltage tests all pass and the controller is doing exactly as it should. It would appear the problem is now that the pilot simply isn't lighting. This usually boils down to one of a few issues. Since you hear the gas valve pilot solenoid, that means the control is sending voltage to the valve and should be flowing gas to the pilot burner so these are the things that are typically the issue:
1) Air in the gas system.
2) The spark itself isn't sparking strong enough or in the right spot to ignite the gas and the pilot burner ground or the spark rod must be cleaned and/or adjusted so the spark is strong and in the right position for the gas flow out of the pilot burner orifice.
3) The pilot burner orifice is clogged and is not providing enough gas flow to light and sustain a flame and the orifice needs cleaned. (it's also possible if the pilot burner and orifice where changed that it has the wrong orifice in it)
4) The incoming regulated gas pressure is too low or the gas valve pilot pressure is too low and needs to be adjusted. The incoming gas pressure to the valve should be checked first then the pilot pressure when the pilot valve opens. This has to be done with a manometer or a Magnahelic gauge. It is best left to a gas tech.
5) There is a problem in the gas valve internally.
I should caution you that a gas issue is best left to a gas tech for obvious reasons!
Let me know what you find or decide to do! Let me know if you have further questions on this subject. Otherwise, please remember to rate before leaving (3 stars or higher please!). Bonuses are always appreciated! Thanks for allowing me to help and thanks for using Just Answer!