Loosen steering wheel nut and make it level with the shaft and give it a big whack with a hammer while you are pulling against the wheel, or you have your knees behind the wheel trying to get it off.
Re your gauge, I don't know this tractor but many gauges actually run on about 5 volts, (on older cars usually supplied this voltage from a regulator in the fuel gauge), this is so your gauges don't go up and down with engine revs as the voltage of you alternator increases. Of course most now have power supplies in the back of the dash etc., or in each individual gauge. If your gauge is receiving too high voltage it will read high, you can boil a pot of water and see what your old sender makes the gauge go to. Also check your fuel level and see what is in the tank and see if the gauge is reading correctly. If you have a shop manual there should be some testing info for the gauge outlined with voltage and/or resistance readings to measure.