On July 1, 1994, at 2240 central daylight time, a Cessna 182E, N901JM, registered to Larry G. Howes of Superior, Colorado, and piloted by a commercial pilot, impacted the terrain while attempting to land at Garden City Municipal Airport, Garden City, Kansas. Visual meteorological conditions prevailed at the time of the accident and an instrument flight plan was filed. The personal flight was operated under 14 CFR part 91. The aircraft sustained substantial damage. The pilot reported minor injuries. The flight originated from Lawrence, Kansas, at approximately 1950, with the intended destination of Lamar, Colorado. En route to Lamar County the pilot-in-command decided to stop at Garden City Municipal Airport to refuel. According to the pilot's statement the engine quit at approximately 2235. He stated that he attempted to restart the engine, but was unable to do so. He decided to land in a furrowed wheat field approximately four miles northeast of Garden City Municipal Airport. During the landing the airplane impacted rough terrain. A subsequent examination of the airplane revealed only unusable fuel remaining in the tank. There were no leaks in the fuel system observed at the scene of the accident. The pilot supplied fuel receipts indicating fuel purchased en route. He was unable to speculate as to why the airplane suffered fuel exhaustion. He said that the loss of engine power came as a surprise to him. He stated the stop for fuel was being made, not because he felt an immediate need for fuel, but that he would be unable to obtain fuel on arrival at his final destination due to the late hour.