Car has been sitting for 10 years

I am thinking about buying a car that has been sitting in a garage for 10 years. The owner drained all the fluids when he put it inside.

So, I am trying to guess what I am going to have to do make this car roadworthy. New tires, battery, gas and rebuild the carb for starters. Do I need to worry about seals having dried out and leaking? Anything else I'm missing?