On November 2, 1997, at 1415 central standard time, a Cessna 172G airplane, N5745R, was substantially damaged following a loss of control while taxiing, near Elk City, Oklahoma. The non-instrument rated private pilot and his passenger were not injured. The airplane was owned and operated by the pilot. Visual meteorological conditions prevailed for the personal flight which was conducted under Title 14 CFR Part 91. The flight was originating from the Elk City Municipal Airport at the time of the accident. According to personnel at the airport, the airplane, which is based at the Elk City Municipal Airport, taxied for departure on runway 35 for a local flight. The pilot was reported to have completed the runup facing into the wind at the runup area for runway 35. Following the runup, the pilot maneuvered the airplane to take the active runway. While turning the airplane, the tail of the airplane was turned into the prevailing wind and the airplane nosed over and came to rest in the inverted position. The airport manager stated that due to the high winds, the activity at the airport was minimal on the day of the accident. He further stated that approximately one hour prior to the accident, a Cessna 182 landed, purchased fuel and departed without incident. The pilot reported to the investigator-in-charge, that he intended to fly to the Sayre Municipal Airport, which is located approximately 13 miles to the southwest of Elk City. He further stated he was well aware of the winds and had positioned the flight controls in the proper direction to maintain control of the airplane. He added that he purchased the airplane on August 31, 1997. Examination of the airplane by the pilot and the airport manager revealed that both wings, the vertical stabilizer and the fuselage, aft of the baggage compartment, sustained structural damage. The recorded winds at the Clinton Sherman Industrial Airport, which is located 18 miles east of Elk City, were reported from 340 degrees at 27 knots, gusting to 33. The peak wind was reported at 35 knots on the 1345 hourly observation.