If you can't get the lower and tube off the bike to work on it in a big ass vise.....Remove the handle bars, loosen both left and right camps and slide the tubes up as far as you can. Tighten all the clamp bolts. Use a propane torch with small flame to gently heat the tube, not the nut. Get a pipe wrench on it now with the teeth going the right way to dig in and yank that top cap bolt counter clockwise. You'll be buying a new cap bolt anyhow.
I have only had to do this one time in my entire life and it was a bike I got for free that the was laying down in a barn hard for 23 years!!! I simply can not imagine why yours won't come loose.