I recommend checking the oil. If the oil is overfilled I recommend smelling the oil. If the oil smells like gas you have a problem with the carburetor. (Do not attempt to run the tractor) The float, needle, and seat regulate the fuel in the carburetor. If the needle does not seal against the seat fuel from the tank will run into the engine and cause this issue. I recommend replacing the carburetor and the fuel line. You should also check the air filter it usually will be soaked with oil and gas. If it is soaked or dirty in has to be replaced.
After replacing the carburetor remove the spark plug and turn the key to run the starter. This will push all of the gas out of the cylinder. Then drain the oil from the engine. I like to tip the tractor so all of the oil will come out. Refill the oil and allow the tractor to sit uncovered for a few hours to let the gas in the muffler to evaporate. Then the tractor should be fine. I also recommend changing the oil again after you run it of ten minutes. It might not be necessary but oil is cheap compared to replacing the engine. It is better to be safe than sorry.
If I have assumed wronged please read further about with smoke from the engine.
White smoke is an indication the engine is burning oil. Check the oil level, if it is overfilled it will burn oil.
Several things can cause a tractor to burn oil. Worn rings or scarred cylinder walls are possible. If the crankcase breather is bad or there is an air leak around the oil fill tube or at the oil drain fitting, the engine will burn oil.
Look around the engine for signs of an oil leak, if it leaks oil it will draw air into the crankcase and burn oil.
The amount of white smoke will be a good indication of the amount of oil the engine is burning. Some smoke when the engine is first cranked is normal.
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Here is a link to order any parts you need.
Sears Parts Direct
If you do not feel confident repairing this problem yourself, then you can have it repaired at your home by a Sears technician. Here is a link for the website:
Sears Home Services