On August 6, 1997, about 1615 central daylight time, a Cessna R172E, N2427, registered to Boomer Aviation Inc., operating as a Title 14 CFR Part 91, local banner towing flight, crashed during a forced landing near Mary Esther, Florida. Visual meteorological conditions prevailed and no flight plan was filed. The airplane was substantially damaged. The commercial pilot was not injured. The flight had departed Navarre, Florida, at 1515. The pilot reported that the engine had lost power while towing a banner. The banner was jettisoned and the pilot attempted a forced landing on the beach. On touchdown the airplane's nosewheel dug into the sand, and nosed over. Examination of the wreckage by the FAA revealed that at the time of their inspection there was "no sign of fuel in the system," but that the airplane had been upside down, the wings and engine had been removed at the time of the FAA's inspection. Examination of the fuel lines, carburetor, and fuel tanks did not reveal any discrepancies. An engine test run was performed on November, 21, 1997, at the facilities of Wiregrass Aviation, Florala, Alabama, under the supervision of the FAA. The engine run did not reveal any discrepancies.