Bought a IH utility 300 on the cheap, Owner parked it after the power steering failed a second time. He said it was running last spring. Left outside all winter, but we had a very mild, almost snow free winter, the engine was covered with a tarp, no vertical exhaust for water to get into, but when I tried to crank the starter, it appears locked up tight, fan blade barely wigggles about 1/8". Pulled all spark plugs, only one had signs of slight rust. Squirted Marvel mystery oil in all cylinders, let sit, tried again over couple days, no luck. Put a large pipe wrench on a shaft that comes out the front to drive the loaders remote hydraulic pump, put a cheater pipe on that, applied lots of force, still locked. Filled up all cylinders with clean diesel fuel, tried starter every day over the next week, no luck. Noticed diesel fuel now dripping from under rear area where engine bolts up to clutch area. Yesterday manually raise the loaded, aired up the tires, and tried towing it. I moves okay in neutral, also moves okay in gear with clutch depressed, so we tried rolling it, then popping clutch.....no luck. I was going to pull the head, but wanted to run this by more experienced people first. It just seems strange to me that sitting for one year would have seized things up this bad. Can anybody think of somthing else that might lock it up?? Rolls with clutch in, so I assume that rules out tranny. I do not think it has a TA, because there is no vertical lever to engage it. It does have a linkage that appears to be disconnected, or missing parts located just rear of where the clutch pedal linkage attaches. Any thoughts would be appreciated.