On October 6, 1995, about 1451 eastern daylight time, a Piper PA-23-81, N183JD, registered to Southwest Florida Air Inc., operating as a 14 CFR Part 91 positioning flight, crashed on takeoff in Spring Hill, Florida. Visual meteorological conditions prevailed and no flight plan was filed. The airplane sustained substantial damage. The commercial pilot sustained serious injuries. The flight was originating at the time of the accident. The pilot stated during the preflight inspection of the fuel system, he found water in the left fuel sump. He drained the sump and completed the preflight of the airplane. He started the airplane, completed an engine run-up, and back taxied down the runway for a takeoff on runway 18. The takeoff was very short. Right after lift off, the power on the left engine surged. He thought he had a left engine failure. He started correcting for the failure by applying full right rudder, when the power on the left engine increased. He could not remember what his pitch up attitude was, or any of the crash sequence. A witness stated the airplane traveled about 500 feet before becoming airborne and assumed a high angle of attack on the initial takeoff climb. The airplane started a left turn estimated at a 30-degree angle and the pitch up attitude increased. The airplane rolled to the left, collided with the ground and a hangar. Examination of the crash site revealed the airplane collided with the ground rolling to the left in a nose down, left wing low attitude. The airplane cartwheeled to the left on ground impact and came to rest against a hangar. Both wings had compression damage aft and inward along the leading edge of the wing. (See the FAA inspector's statement.) Examination of the airframe and flight control assembly revealed no evidence of a precrash failure or malfunction. (See the FAA inspector's statement.) Examination of the left engine system revealed no evidence of a catastrophic failure or malfunction. Disassembly of the gascolator revealed contamination in the gascolator bowl in the form of dirt, debris, and water globules. Disassembly of the carburetor revealed the bowl assembly was dry and residue in the form of dirt, and debris reddish in color was present along the sidewalls of the bowl assembly. (See the FAA inspector's statement.) Examination of the right engine assembly and accessories revealed no evidence of a catastrophic failure or malfunction. (See the FAA inspectors statement.) A review of FAA Advisory Circular 61-21A, Flight Training Handbook states on page 234, "Vmc can be defined as the minimum airspeed at which the airplane is controllable when the critical engine is suddenly made inoperative, and the remaining engine is producing takeoff power....The principle of Vmc is not at all mysterious. It is simply that at any airspeed less than Vmc air flowing along the rudder is such that application of rudder forces cannot overcome asymmetrical yawing forces caused by takeoff power on one engine and a powerless windmilling propeller on the other."