On April 18, 1996, at 1830 central daylight time, a Cessna 172, N7627T, was substantially damaged when it nosed over after the takeoff was aborted. The flight instructor and student were not injured. The local 14 CFR Part 91 flight had departed from the Columbus Municipal Airport, Columbus, Nebraska, and flew to David City Municipal Airport, David City, Nebraska, to practice soft field takeoff and landings. Visual meteorological conditions prevailed at the time of the accident and no flight plan was filed. The instructor pilot reported that prior to the first soft field takeoff on runway 32 at David City Airport, he set 10 degrees of flaps, and used left aileron to compensate for a left crosswind. The instructor reported the winds were 290 degrees at 11 knots gusting to 20 knots. During takeoff roll, the instructor had the yoke pulled aft to keep the nose up. He reported that at about 50 miles per hour, the airplane became airborne. The stall warning horn sounded momentarily and he eased the nose over to increase airspeed. The instructor reported that a "couple of seconds" after easing the nose over, the left wing came up, the right landing gear hit the ground and the right wingtip hit a runway marker cone. He reported putting in more left aileron and left rudder to compensate and try get the airplane into the wind. The instructor reported that the left landing gear hit hard and he decided to abort the takeoff. He closed the throttle and applied maximum braking. The airplane veered off the runway into a muddy beanfield and nosed over. The student pilot was a certified Airframe and Powerplant mechanic (A&P). He reported that the engine and flight controls were operating properly prior to the accident. The instructor also reported that the engine was operating properly, however, he questioned whether a flight control malfunctioned. He reported that a gust of wind or a whirl wind had caused the loss of control on takeoff. An Aviation Safety Inspector from the Federal Aviation Administration examined the flight controls and reported that they exhibited continuity.