[51504bat]

As said above I'd soak the head bolts, manifold bolts and starter bolts. I'd use a 50/50 mixture of acetone and tranny fluid. I would get the heads, intake, and starter off before I tried to free up the engine since they're going to have to come off anyway. Who knows what my have gotten in to the cylinders since the carb is off. Also stuck valves are a real possibility so you don't want to bend one trying to get it to turn over. Patience is your friend. If all else fails look up GB lighting a flathead on fire to free it up.