On August 27, 1997, at 1130 central daylight time (cdt), a Cessna 172M, N9026H, operated by a commercial pilot, sustained substantial damage when on initial climb after takeoff the airplane's engine lost power. During the subsequent forced landing, the airplane struck a guard rail and impacted on a road. Visual meteorological conditions prevailed at the time of the accident. The business flight was being conducted under 14 CFR Part 91. There was no flight plan on file. The pilot reported no injuries. Two passengers on board reported minor injuries. The local sightseeing flight originated at Portage, Wisconsin, at 1130 cdt. In his written statement, the pilot said that his takeoff roll was normal. When he was approximately 70 feet above ground level (agl), the "engine quit - no pops, sputters, just quit." The pilot attempted to troubleshoot the problem and began to put the flaps down. The airplane contacted the runway with approximately 100 feet remaining. The airplane rolled off the end of the runway, went through the grass, and struck a guard rail approximately 100 feet off of the end of the runway. The airplane went over the guard rail, skidded across a highway and came to rest in a ditch. The Federal Aviation Administration (FAA) inspector who examined the wreckage found all three landing gear broken off of the airplane. Both propeller blades were bent back. The bottom cowling and underside of the forward fuselage were crushed upward and aft. The lower portion of the firewall was bent rearward. The lower right side of the fuselage, aft of the cabin was bent inward. Flight control continuity was confirmed. Examination of the airplane's fuel system revealed a broken fuel line aft of the fuel selector. This was located in an area where the fuselage was crushed inward. A small amount of fuel was found in the belly of the fuselage. One-half gallon of fuel was recovered from each of the airplane's two wing fuel tanks. No evidence of a pre-existing fuel leak was found on the airplane. Examination of the accident site showed no evidence of fuel spillage. The engine was tested following the accident. The engine ran normally. No anomalies were found with the engine controls or other airplane systems.