On June 28, 1995, about 1551 eastern daylight time, a Cessna 172M, N9176H, was substantially damaged during a forced landing in Bridgwater, Connecticut. The flight instructor and commercial pilot were not injured. Visual meteorological conditions prevailed. There was no flight plan for the flight being conducted under 14 CFR Part 91. In the NTSB form 6120.1/2, the flight instructor stated that the purpose of the flight was to conduct a flight review for the commercial pilot. The local flight departed Danbury, Connecticut. An engine failure was simulated, and the commercial pilot performed the emergency procedures, while using the check list. During the recovery, when the throttle was advanced, the engine did not respond and power was not restored. The flight instructor's attempts to restore power were unsuccessful. The flight instructor performed a forced landing. During the forced landing the airplane collided with trees. Additionally, during the simulated engine failure, the carburetor heat was applied, and the throttle was advanced and retarded once. According to the Federal Aviation Administration Inspector, there were no anomalies found during a cursory inspection of the engine. Furthermore, the left and right fuel tanks contained approximately 20 and 18 gallons of fuel respectively. The engine was test run by Mattituck Airbase Inc., Mattituck, New York, under the supervision of the NTSB. During the engine test run, the engine performed at maximum power and no discrepancies were found.