Any luck yet? Most likely just stuck from setting, could be clutch stuck to flywheel, gears stuck to shaft, shift linkage rusted, brakes rusted, all kinds of stuff can happen. Best to get the rear wheels up and start rocking them back and forth to see if you can break the trans free while someone rocks the shifter. Lube everything you can see and check trans fluid. I guessing that the upper shaft of the trans is higher then the oil level and the gears are stuck. I wouldn't force it until its the last resort.
Does the engine turn over easy?
While turning, does the output of the trans turn?
( it will be hard to see with a torque tube, pulling the speedometer cable
will let you watch the gear turn )
Does the clutch pedal move OK?
Keep us posted,
Joe