OldIHC

I've removed 3 K model steering wheels. Don't recall any issues. If you have not squirt penetrating oil on shaft. I like the suggestion of the wooden block triangle

I couldn’t get the steering wheel off either so I removed the whole column to the bench and replaced the control arm bushing in the steering box.

I hope you are pushing on the steering shaft while pulling on the steering wheel. Tighten the load on the puller and leave it over night.

I had a struggle getting mine off till I contacted a guy in Texas who made a puller he sent it to me and walla it worked. made out of a pice of plate that hook under the wheel and a bolt that you tightened up against on the shaft.