What lines up? How did you check to make sure you were tdc

 

I had my distributor roter line up with the (a) mark by the first spark plugs wire and I looked down in the transmission to make sure I was line up with the white mark

 

Did you make sure it was not on the exhaust side or try to turn the distributor 180 degrees to see if it would start

 

Be careful just turning the distributor 180 degrees. The blade in the distributor shaft is off-center and is supposed to go into the camshaft only one way. But it IS possible to force it in when it's 180 degrees out. So just pay attention if it doesn't go right in.