I've only ever seen 3 of these "fatman/tilt lok" steering wheels before, and today I found 3 all at the same event...

more astonishing is that the vehicle above had it's wheel in one position, and the same wheel model below was in another car and in the opposite position, so you can compare and get an idea of how it functions so big bellied drivers could get in an out of a car

for one from last year http://justacarguy.blogspot.com/2011/06/flip-up-steering-wheel-was-found-on.html

plus I looked through the archives, here are a couple other styles that flip up
http://justacarguy.blogspot.com/2011/02/flip-up-steering-wheel-on-model-t-i.html

and http://justacarguy.blogspot.com/2010/09/rollaway-motor-company-made-lokwel-fat.html