On March 17, 1995, at 0845 central standard time, a Cessna 185, N714MX, operated by Baudette Flying Service, Inc., of Baudette, Minnesota, was substantially damaged while taxiing for takeoff on a frozen lake in Baudette, Minnesota. The commercial pilot and three passengers reported no injuries. The 14 CFR Part 135 on-demand air taxi fishing flight operated in visual meteorological conditions without a flight plan. The pilot reported that he had overflown the lake to scan the frozen surface to determine the condition of the ice and to look for any cracks in the ice prior to landing. Since none were observed, the pilot stated he landed the airplane on the lake without incident. While taxiing the airplane in preparation for takeoff, the airplane's left main landing gear dropped into a crack in the ice. The landing gear separated from the airplane and the airplane sustained substantial damage. N714MX is equipped with wheel skis. The skis were removed shortly before the time of the accident in order to replace the tires on the airplane's landing gear. After the tires were replaced, the skis were not reinstalled on the airplane and were not on the landing gear at the time of the accident.