Dennis,
I have a '39 and I got my gas tank from
Rick's Tanks out of El Paso. The gentlemen from Ricks was working on a '39 as well and already had a tank in the works. It fits behind the rear axle with out any modification, boxing, or removing the rear cross member. It came with side tabs that needed to be welded to the rear frame. If I am not mistaken, it is a 26 gal tank.
Get a hold of Ricks and see what they can do for you. They might be able make a tank to your specs.
I hope you find what you are looking for and keep us updated once you find one that works for you. I'm interested in what you come up with.
Bread
.