The car has been sitting for many years. I have drove the car before the lockup. Seems to drive ok. Would hear a hiss sound once in awhile. I bought new tires for it. So when I removed the front tires I noticed that the wheels would not turn when jacked up. I removed the wheels and could not turn with a crow bar. So I assumed it might be the caliper or hose. So I bought both and still have the same problem. I opened other line at master cylinder still not releasing. So I am thinking maybe the brake line?
Have you checked the wheel bearings? Cars that sit for extended periods sometimes develop rust on the wheel bearings which can cause them to bind up.
Dave