Thanks guys, that did the trick.

My front drums have what appears to be a spacer on them. I am assuming to space out the front wheel due to the offset of the rims necessary for the dually's in the back. Yep... these are locked down tight also. I got the nuts to loosen last night. Tonight I'll put back on the rims and get to hammering with the sledge again to break the spacer free.

To break old tractor rear tire free you loosen the nuts so a little gap is present, then go drive around in figure 8's. Works every time.