I have had a similar situation though it wasn't wheels I ordered. I had ordered a piece of shop equipment that arrived damaged. I contacted an attorney and the BBB. Because I accepted and signed for the delivery WITHOUT inspecting first, you enter into a grey area of trying to prove who is at fault.

What I should have done (and what I'd encourage anyone else to do) is require the delivery person wait until you unpack the item. If it's damaged, then you need the delivery person to witness that and have them note it on the delivery bill.

Anyway, in my case the merchant claimed the item shipped perfectly and claimed the delivery company damaged the item. The delivery company blamed the shipper. After weeks of staying on them, they split the responsibility and both cut me checks to cover the cost of the damaged item (and then shipping company came and picked it up).