Flip up steering wheel was found on a barn wall, NOS, in pristine condition... designed to allow fat guys to get into a model T, the Tiltlok

That wood is in the best condition of any old steering wheel I've ever seen...

Found this one at the LA Roadster Show, just like last year when I found a different one
http://choosingscars.blogspot.com/2011/02/flip-up-steering-wheel-on-model-t-i.html