I've given up, I searched using Google and searched here on the HAMB and haven't found any information that can identify this steering wheel. I'm not sure it's a car wheel, it could be for a tractor. It is being offered at an auction that has a mixture of both. Anyone have an idea of what this is for? I've great luck before with tapping into the HAMB brain trust to help identify parts.
Looks like a Gemmer box to me. I’d guess very late 20’s or very early 30’s. No idea of the intended car, except that it isn’t a Ford.
As far as tractor steering wheels go, there is a universe full of different styles. But just for illustration, most John Deere and Ford 8-N tractors, the three spokes are not covered. But its a possibility, that the steering wheel posted, is from an Oliver tractor. Your results may vary ! Let the guessing continue!