Volvo Repair: parking brake, parking brake cable, rear brakes

Question
Regis,
   Maybe you can help me out.  I've got a '90 Volvo 240.  I pulled the parking brake all the way on, and now I can't get the lever to release.  Consequently the rear wheels are locked up tight.  I want to tow it from the rear on a tow dolly.  But I can't budge it because I can't return the parking brake lever to the "released" position. The cable is not froze up.  It had been working fine.  But rather, the lever having been pulled to the furthest on position, it now won't release.  Can you make a suggestion on how I can either release the parking brake or otherwise release the rear wheels .  With the brake on, would that mean that the hydraulic rear brakes are engaged?  If so, is there some way I can release the rear brakes? Bleed the fluid maybe?  Might there be an easy way to release the tension on the parking brake cable(s), or the hydraulic fluid to release the rear brakes?  Any suggestions at all?  Thank you for your anticipated input.-------Jack  

Answer
First, sorry for late response.I am in SW Florida and if you do not know we were just hit by  Hurricane Charley Friday and I just got power 30 minutes ago.

you will need to pull hard and push the button.other than that you would need to remove the hand brake cover and cut the cable or cut the cables under the car.the brakes are not hydraulic they are mechanical and operate by cables.