On September 19, 1994, at 1200 central daylight time, a Cessna 150, N9135U, registered to the Ottumwa Flying Service, Ottumwa, Iowa, and piloted by a student pilot, was substantially damaged when it collided with an embankment next to a dirt road that it was taking off from. Visual meteorological conditions prevailed at the time of the accident. The 14 CFR Part 91 flight was not operating on a flight plan. The pilot reported no injuries. The flight originated from a dirt road about five miles north of North Hedrick, Iowa, at 1200 CDT. During an interview the pilot said he was practicing slow flight when the engine began to run rough. He said he landed the airplane in a field near his grandparent's home. He said the engine roughness went away after he landed and that he decided to takeoff on a dirt road next to the field. The pilot said the airplane ground looped during the takeoff roll. He said the road was between 15 and 20 feet wide with embankments about 10 feet high bordering both sides of the road. The pilot said the distance between the embankments was 30 to 35 feet. The airplane's wingspan was 33 feet 4 inches according to the pilot operating handbook. The owner of N9135U and the flying service operating the airplane submitted a partially completed NTSB Form 6120.1/2 that the pilot had given him. The owner said the pilot had told him he tried to takeoff from the field he landed on. He said the pilot had told him the takeoff did not work and that he then tried the road. The owner said the pilot's grandparents and uncle own the property on either side of the road. The chief flight instructor for the flying service gave a written statement regarding the events associated with the accident. He said that N9135U's takeoff roll was about 400 to 500 feet long before its left wingtip struck the embankment next to the road. He said the takeoff was uphill on a dirt road and that the airplane ended up in a ditch on the road's south side. The instructor said he questioned the student regarding many tracks found in the field. He said the student told him that he tried to takeoff from the field but was unsuccessful and decided to try the dirt road. The airplane's flaps were extended 40 degrees. The pilot did not submit a NTSB Form 6120.1/2. He stated that he had given the form to the airplane owner's mechanics to fill out and that they lost it. A second copy of the form was sent to the pilot by the Fedral Aviation Administration. That form was not returned to the FAA representative.