On April 1, 1996, at 0830 central standard time, a Cessna 206, N6237Q, sustained substantial damage while taxiing on a gravel county road when a gust of wind flipped the airplane on its back. The private pilot was not injured. The 14 CFR 91 flight was departing a county road 12 miles east of Ulysses, Kansas, en route to Liberal, Kansas. Visual meteorological conditions prevailed and no flight plan was filed. The pilot reported that while taxiing just prior to takeoff roll, a very strong gust of wind struck the airplane, causing it to slide sideways. He reported that when the airplane reached the left side of the road, the wind "got under the right wing and turned the plane over onto the top." The pilot reported that he was departing to the east from a two lane gravel county road that ran east to west. He reported that the winds were 10 to 15 miles per hour from the south, southeast. The winds in Garden City, Kansas, 30 miles to the northeast were reported as 170 degrees with 22 mile per hour winds, gusting to 28. The pilot reported that the road had loose gravel. He reported that the airplane ended up in the ditch on the north side of the road.