On September 23, 1995 at 1330 Alaska daylight time, a float equipped Cessna 180 airplane, N9208C, registered to and operated by the pilot, received substantial damage while taxiing for takeoff from the bay at Port Bagal, Alaska. Port Bagal is located at Craig, Alaska. The personal flight, operating under 14 CFR Part 91, was departing the Port Bagal Bay and the destination was Ketchikan, Alaska. Visual meteorological conditions prevailed and the pilot filed a visual flight rules flight plan. The certificated private pilot and the three passengers were not injured and the airplane was substantially damaged. During a telephone conversation with the pilot on September 27, 1995, he stated he was taxiing in rough water using the plow taxi technique. During the taxi, he felt the right side of the airplane strike something and he cut the engine power. After the airplane stopped, he looked out and saw damage to the right wing. He returned to parking. Subsequent examination of the airplane showed damage to the right wing and the spar on the horizontal stabilizer. The pilot stated he could not see any object in the water that could have struck the airplane. During a telephone conversation with the pilot on September 27, 1995, he stated the accident occurred on September 23, 1995. On the NTSB Form 6120.1/2, the pilot indicated the accident occurred on September 28, 1995. The pilot completed the NTSB Form 6120.1/2 on February 26, 1996.