On October 15, 1995, at 1530 eastern daylight time, a Cessna 140, N72239, was substantially damaged when it nosed over during the taxi for takeoff at the Gaines Valley Aviation Airport, Albion, New York. The private pilot was not injured, and visual meteorological conditions prevailed for the local flight. There was no flight plan for the personal flight conducted under 14 CFR Part 91. The pilot reported he planned to depart Albion for a local flight. The pilot observed the windsock sticking straight out and straight down the runway. During the back taxi for takeoff, on runway 27, the airplane nosed over. Additionally, in the NTSB form 6120.1/2, the pilot stated that there were no mechanical malfunctions or failures with the airplane. The Federal Aviation Administration Inspector stated: ...[The pilot] stated that he did not call Flight Service to check the actual wind direction and velocity being reported in the area....[The pilot] indicated that he was aware of the strong wind conditions but he decided to get the airplane out of the hangar and taxi to the runway and see if he had any problems controlling the airplane in the wind....[The pilot] stated that as he was taxing downwind, the control wheel was being held in the full forward position and that he had not used the brakes during taxi. As the airplane got 300 [to] 400 feet of the departure end of the runway, the tail suddenly came up, and the airplane went over on it's back.... The winds at Rochester, New york, at 1450, were reported from 260 degrees at 23 knots with gusts up to 35 knots.