On October 3, 1996, at 0815 central daylight time (cdt), a Cessna 185, N185ND, sustained substantial damage when the airplane's horizontal stabilizer collided with a dock. The airplane was taxiing for takeoff, on Golden Lake, near Finley, North Dakota, when the accident occurred. The flight instructor and student pilot were uninjured in the accident. The 14 CFR Part 91 flight was operating in visual meteorological conditions, and no flight plan had been filed. The flight instructor reported on NTSB form 6120.1/2 that the airplane was parked on the shore near the dock. Before departing the shore the instructor reported that she and the student discussed the departure, and believed that distance between the dock and the airplane did not appear to present a problem during departure. The instructor reported that after starting the airplane's engine the airplane began to move forward, and the wing strut and wing cleared the dock. After clearing the dock with the wing the instructor reported that she began to lower the water rudders, and the tail of the airplane began moving towards the dock. The diagram included with the report shows that the aircraft was experiencing a right crosswind during the departure from shore. The instructor reported that full left rudder with the water rudders partially extended was ineffective in stopping the horizontal of the airplane from hitting the dock. The pilot did not report any airplane or engine malfunctions. The airplane's horizontal stabilizer required replacement, following the accident.