The opening in the U is only 1-3/4" and would not fit past the flare in the top op the column on my 34 Ford.
Manzel ( Ford Tool catalog ) shows it as a steering wheel puller like @Doublepumper said. 39 and later catalog.
Could you post a picture of this tool from your catalog? I can not find the pdf of the Manzel catalog. My tool has the KR Wilson name on it.
Michael Driskell, ThirdGenAutomotive, can tell you. He knows his KRW. I see you posted it on the Fordbarn. Michael is 35fordtn.
Better picture - The distance across the base opening is only approx. 1-3/4" plus 1/6" for the red rubber I installed. This puller has the wide neck at the top unlike the other KR Wilson and Winfield steering wheel pullers. I still have not found any definite info.