On February 27, 1994, approximately 1325 hours mountain standard time (MST), a Cessna 182A, N2153G, registered to and operated by Charles L. Shumard, and being flown by Joseph S. Burnett, an airline transport rated pilot, sustained substantial damage when the aircraft came to rest in a deep ditch following a power loss and forced landing at Nampa, Idaho. The pilot was seriously injured. Visual meteorological conditions prevailed and no flight plan had been filed. The flight, which had just dropped four parachutists, was to have been operated in accordance with the requirements set forth in 14CFR91, and originated from the Nampa Airport, Nampa, Idaho. The owner of N2153G was telephonically interviewed, and reported that the aircraft departed Mountain Home, Idaho, on the morning of the accident after being topped off to 65 gallons of fuel. The aircraft was flown to Nampa (44 nautical miles (nm) straight line). It then flew two local round trip flights from Nampa climbing to approximately 10,000 feet to discharge parachutists on each flight. Subsequent to the return from the second parachute drop, the owner returned the aircraft to Mountain Home arriving with an estimated 40 gallons of fuel. The owner reported that pilot Burnett departed Mountain Home and flew to Nampa. Upon his arrival at Nampa he flew three local round trip flights from Nampa climbing to approximately 12,000 feet to discharge parachutists on each flight. The aircraft was not fueled subsequent to its first departure from Mountain Home. The pilot reported that after dropping his parachutists, and while in a descent passing through 7,000 feet, the engine went to idle power. He was unable to regain power and executed a forced landing approximately 2 miles southeast of the Nampa airport. During the landing roll the aircraft passed through a barb wire fence and came to rest bridging an irrigation ditch (refer to composite photograph 1). Additionally, the pilot reported a total of 3,845 hours of flight time and a total of 4 hours in the Cessna 182A. The aircraft was examined by investigators from the Federal Aviation Administration, Cessna Aircraft Corporation, and Teledyne-Continental prior to its removal from the site. The fuel tanks were dipped and a total of 1.5 inches and 1.0 inches were observed within the left and right fuel tanks respectively (refer to photographs 2 and 3). After the aircraft was recovered it was placed in varying nose attitudes and all fuel in each cell was removed. A total of 5.5 gallons and 2.0 gallons were retrieved from the left and right tanks respectively. Normal unusable fuel for each tank is 1.5 gallons. However, if the aircraft is not in a level flight attitude, an additional 3.5 gallons of fuel per tank may be unusable (refer to ATTACHMENT I) due to the aft placement of the fuel line ports in the fuel cells.