On March 9, 1996, about 0905 eastern standard time, a Cessna 150M, N704XQ, registered to Ormond Beach Aviation, crashed while attempting a go-around at the Ormond Beach Municipal Airport, Ormond Beach, Florida. Visual meteorological conditions prevailed and no flight plan was filed for the 14 CFR Part 91 instructional flight. The airplane was substantially damaged and the commercial pilot/flight instructor and student pilot were not injured. The flight had originated from the Ormond Beach Municipal Airport about 0845 that same day. The flight instructor stated that while on downwind leg abeam the numbers about 1,000 feet msl, he reduced the throttle to idle to simulate an engine failure, but he did not apply carburetor heat. The student hesitated, then applied carburetor heat 20 to 30 seconds later. While on base leg 1/4 mile from the runway at 500 feet, the flight instructor aborted the simulation. He applied throttle but the engine did not respond. He then shut off carburetor heat and realizing that he would be unable to land on the runway, he decided to make a forced landing on a golf course. While descending the left wing hit a tree, the airplane rolled left, cartwheeled, and came to rest with the empennage elevated resting against a tree. The airplane was recovered and with the engine still attached to the airframe, the engine was started. It was not run to a specific rpm or to full-rated rpm due to damaged engine mounts. A review of the Carburetor Ice Probability Chart revealed that conditions were probable for serious icing at descent power.