On September 11, 1994, at 1015 central daylight time, a Cessna 172N, N2105E, was involved in an on-ground collision with a Piper PA-28-140, N2899T. The two airplanes were taking off at the Boone Municipal Airport, Boone, Iowa, in visual meteorological conditions. Both airplanes sustained substantial damage. N2105E was piloted by a commercial pilot. The pilot and one passenger reported no injuries. The personal flight was planned to Mason City, Iowa, and was conducted under 14 CFR Part 91. No flight plan was filed. N2899T was piloted by a private pilot. The pilot and three passengers reported no injuries. The personal flight was planned to Carroll, Iowa, and was conducted under 14 CFR Part 91. No flight plan was filed. The accident occurred during a Sunday Morning breakfast fly-in. Several witnesses said the airport was exceptionally busy throughout the morning due to the large number of transient aircraft. In his written statement, the pilot of N2105E reported that he taxied to the intersection of runway 14 and runway 20. He cleared for traffic and back taxied on runway 14. After waiting for four other aircraft to takeoff, he announced on unicom that he was "rolling on one four" and initiated the takeoff. The pilot reported that the tall corn between the two runways blocked his view and he did not see any traffic on runway 20 until the collision. The pilot of N2899T reported that there was a corn field obstructing the view from both thresholds. He cleared for traffic at the intersection of runway 14 and runway 20. He back taxied on runway 20. He conducted a run up, announced that he was taking off on runway 20, and initiated the takeoff. He said he was approaching rotation speed when he sighted the other airplane. He veered to the left side of the runway in an attempt to avoid the collision. He reported that the propeller from N2105E impacted the right wing of N2899T. Both airplanes spun around then the propeller from N2105E impacted the left wing of N2899T. Both airplanes slid to a stop. Witnesses in airplanes in the vicinity reported hearing the unicom departure announcements from both pilots. Neither accident pilot acknowledged hearing the departure announcement of the other. Photographs taken by Federal Aviation Administration (FAA) Inspectors show substantial tearing and crushing to the outer half of the right wing of N2899T. A four foot section of the mid-span leading edge of the left wing was crushed and torn back to the main wing spar. Photographs of N2105E show lateral crushing to the left cowling and door, a collapsed left lift strut and wing, and tearing to the left wing leading edge. The propellers of both airplanes exhibited minor bending and scraping. In their FAA Accident Investigation Record, FAA inspectors wrote "the view of both pilots was obstructed by corn growing between the runways." During a telephone interview on October 21, the Boone Airport Commissioner said he did not see the accident but he believed there was "no restriction of visibility between the two places where the planes were...the 172 didn't back taxi...he was following two planes that had already departed and was in a hurry." During a telephone interview, an inspector from the FAA Central Region Airports Division reported that his office would not normally conduct recurring inspections of a small municipal airport unless it was a "Part 139 airport." He said this type of recurring inspection was usually conducted by the state. At the request of the NTSB investigator, Mr. Don Long of the State of Iowa, Department of Transportation, Office of Aeronautics provided an airport inspection record dated June 17, 1994. Mr. Long noted that the corn between the two runways was probably not tall enough to impair visibility between the runways on the date of the inspection. Additionally, he commented that this was a common problem at many airports but he had no resolution because of the budgetary constraints on the airports and the agricultural income from the airport property.