On July 17, 1994, at 2050 Alaska daylight time, a wheel equipped Cessna 180 airplane, N9278C, registered to and operated by the pilot, ground looped and nosed over while trying to takeoff from the Palmer Airport, Palmer, Alaska. The personal flight, operating under 14 CFR Part 91, was departing Palmer Airport and the destination was Merrill Field in Anchorage, Alaska. No flight plan was filed and visual meteorological conditions prevailed. The airplane was substantially damaged and the pilot, the sole occupant, was not injured. According to the pilot's statement, he added power slowly while using left aileron to correct for the wind. As the airplane rolled down the runway he applied right rudder to keep the airplane on the center line. He raised the tail and the airplane turned to the left. He added more right rudder and aborted the take off attempt by "cutting" the power and tried to stop the airplane. The airplane departed the left side of the runway with the right wing lower than the left. The right wing struck the ground and the airplane nosed over.