Did it run (fire up, idle, drive etc.) when you got it?

 

You might have spark but is it at the correct time

Easy to get the Distributor 180 degrees out

Easy mistake to make

 

there are a lot of things it could be, let's start by eliminating some of them.
spray some starting fluid into the intake while holding the throttle open and quickly put the tube back on and crank it.
if it runs even poorly you know for sure that your timing is at least close enough for it to run and that there is no fuel getting sprayed into the intake.
If it doesn't run check to make sure the crank is at TDC and that the CAM timing mark is lined up (or that both the intake and exhaust valves for #1 are closed) AND that the distributor rotor points toward the spark plug wire for #1.

 

Distributor mounting bolts loosening off threads? Ran into this case not too long ago with a diff engine, but also failed to start (though it could crank).

Crank sensor in good shape?

Batt not dead after being on standby during the whole repair? Title says it doesn't crank. Not cranking and not starting are different symptoms. Got spark but how strong is It? Fuel but how much pressure? Tell us what you did to prove these things. It helps get to the solution.

Think of it this way. Most old Toys these days need tlc and get them or they wouldn't be around. The jackass may have been another yota lover and may have given up due to the extent of the problem. Hopefully you won't.

No such thing as an honest sale.