With the transmission in neutral and the clutch engaged, I would think you would be able to turn the rear wheels. Looking from below when the clutch pedal is depressed, you should be able to see the throwout bearing engage the pressure plate and you should see the clutch disc move slightly. You should be able to turn the clutch disc with your finger. If the transmission was a fresh rebuild and everything was put together with grease, maybe there would be enough resistance to make it hard to turn the rear wheels but I wouldn't think so. Are you sure the parking brake isn't engaged or hung up?
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