Removing Steering Wheels
Here is another way for you if you don't have a 3 jaw puller.
Go to your local hardware store and buy 5/8 fine thread bolt about
3 to 4 inches long with a nut [you may need a different size], remove steering wheel nut and place new nut on covering about half of the threads on steering shaft, screw the bolt down inside the nut so it's tight, sit on the tractor seat with a hammer, place your knees under the outer part of the wheel and push up against the wheel and hit the head of the bolt squarely, may take a few blows to get the wheel to move. Don't place the new nut tight against the wheel leave a little room (afew threads 2to3 ). This is how i remove steering wheels as i don't have 3 jaw puller that will work, have removed several this way even old rusty ones.
From a Garden Tractor Discussion Board