www.kanolabs.comKroil is the best penetrating oil, bar none, for freeing up stuck engines. Pull the spark plugs, pour 3 or 4 ounces into each cylinder, reinstall the plugs, and wait about a week. Pull the oil pan drain plug, and you'll get almost all the Kroil out of the pan. It crawls right through the rust. Do that a few times, then put a long pry bar on the flywheel, and rock the engine back and forth until you can get a full turn out of it. You'll still probably have to do a valve job before it's over, but barring major rust pits in the cylinders, you might not have to pull the pistons and hone the cylinders.
Jerry