it's on a tapered shaft with a keyway , so they can be hard to come off. back off the nut , but not off completely to protect the threads and to keep the end from splitting....then use a wheel puller. most times that will do it , but sometimes that is not enough
And...the 1940 is the first Ford wheel that will take a modern puller; look for two 5/16 bolt holes within hub. And as said above...LEAVE THE NUT AT END OF THREADS!
Steering wheel removal solved. Now how do you remove the column shift lever. Is that a drive out pin? Thanks.