98 cougar rear tire flat can't get off car
Liberally apply a penetrating oil and let it soak. Repeat as necessary. As long as the lugs aren't stripped, you have a shot at getting them off. If you have access to a pneumatic impact wrench, use it.
Sounds like the wheel is rusted to the hub. Put the lug nuts back on and hand loosen a couple turns on each. While jacked up, lower the car back onto the ground and hope the tire breaks loose. if not , go for a short drive while turning and it should break loose.
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