On April 25, 1997, at 1100 eastern daylight time, a Cessna 140, N2351V, collided with the ground during an attempted emergency landing at the Clearwater Air Park, in Clearwater, Florida. The personal flight operated under the provisions of Title 14 CFR Part 91 with no flight plan filed. Visual weather conditions prevailed at the time of the accident. The airplane sustained substantial damage. The pilot received minor injuries. The flight departed Clearwater, Florida, at 1058. The pilot reported that he had completed a touch and go landing and was climbing through 400 feet when he experienced a loss of engine power. The pilot initiated a left turn, and elected to return to the airport for an emergency landing. The airplane collided with the ground between the two parallel taxiways. Examination of the aircraft disclosed that there was no fuel in the left main fuel tank. A substantial amount of fuel was recovered from the right main fuel tank. During the initial examination of the cockpit area, the fuel selector was on the left tank. Examination of the airframe failed to disclose a mechanical problem. A review of current weather data disclosed that conditions were favorable for the formation of carburetor ice. The aircraft operation manual instructs the pilot to "set the fuel selector to the fullest tank. (Do not takeoff on less than 1/4 tank.)"