On March 8, 1999, at 1000 eastern standard time, a Cessna 170B, N432W, piloted by a private pilot receiving dual instruction from a certified flight instructor with an airline transport pilot rating, sustained substantial damage during a simulated emergency landing on Runway 27 (3,200' X 75' dry/asphalt), at Abrams Municipal Airport, Grand Ledge, Michigan. The instructor said that after take off from Runway 9, he reduced the throttle to simulate a loss of engine power and that the pilot turned back to land on Runway 27. The instructor stated that during the landing roll the airplane encountered a gust of wind that turned it 90 degrees to the runway. The airplane contacted a snowbank off the edge of the runway, and nosed over. The 14 CFR Part 91 instructional flight was not on a flight plan. Visual meteorological conditions prevailed at the time of the accident. The instructor reported one minor injury. The flight originated at approximately 0930 from Abrams Municipal Airport, Grand Ledge, Michigan. The instructor said in a written statement that he and the student completed three simulated emergency landings on Runway 9 at Abrams Municipal Airport and had started another takeoff. The instructor stated that at approximately 500 feet above ground level he reduced the throttle to simulate a rough running engine. The student pilot reported that on the landing roll after the gust of wind, he applied full right rudder. He stated that after he applied rudder, the instructor applied right rudder and right brake. The student said that the airplane hit a snowbank off the south edge of the runway and nosed over. In their written statements, both pilots state that they were at the controls at the time of the accident.