1986 Toyota MR2 car wont start

My husband was going to work and was shifting from 2-3 gear and the car died. He counldnt get it to start back up. We got it home and tried to start it a few times. The engine was turning but wouldn't "catch". Most of the suggestions I was hearing was the fuel system. So I figured, "if we can flood it it probably isn't the fuel system". So I had him purposely flood it. I smelled the gas. I pulled the plug wires figuring if its getting gas maybe there is no smark. Sure enough I got no spark when I put a screwdriver in the plug wire and held it to the engine block. There was also alot of oil in the compartment where the plugs sit. And the wires were extremely fouled. I sucked the oil out, replaced the plugs, wires, cap and roter. The car still wont start. I tried the screwdriver in the wire agin and there still is no spark. I may be doin the test wrong, im not sure. I also pulled the coil wire from the distributer cap and held it to the block and still saw no spark from the coil. Im hoping its something simple im just not thinking of but I need this car to start. Any ideas?