Now that sounds like a snug nut!
To begin the steering stem bearing replacements in my '83 R65, my first challenge was removing that tough stem nut. I had a 24-inch pipe extension over the handle of a 3/8-inch ratchet with a 10mm Allen bit. A second person held the bike steady. A strong pull finally broke loose the top nut.
Keep at it. After years of time getting a good grip, that nut can be a PITA. [smiley=wall.gif]
Like Grandpa used to say, When all else fails, get a bigger hammer. He really meant to say, use an air impact gun.