On March 7, 1998, about 1445 eastern standard time, a Cessna 182A, N9977B, was substantially damaged as it collided with the terrain during a takeoff near Fogelsville, Pennsylvania. The certificated commercial pilot received minor injuries. Visual meteorological conditions prevailed and no flight plan was filed for the local tow plane flight conducted under 14 CFR Part 91. After making an off airport landing, the glider pilot called the Fixed Base Operator (FBO) for assistance. The FBO had a certificated flight instructor (CFI) drive to the site to assess towing the glider out of the field. After measuring the field, the CFI called the FBO and reported that it was possible to tow the glider out of the field, but left the final determination to the tow and glider pilots. The CFI described the dirt field to be about 1,000 feet long, oriented southeast/northwest, and comprised of small rocks and compressed dead vegetation. A corn field, butted up against the northwest side of the field, was approximately 150 feet wide. Halfway across the corn field, the terrain began to slope down into a 40 foot ravine. The tow pilot reported that he landed utilizing half of the field. The tow pilot and the glider pilot agreed the field was long enough and discussed their rejected takeoff procedures. The pilots decided to use a shorter tow rope for take off. The winds, although light and variable, prevailed from the west, so the pilots decided to take off to the northwest. The tow pilot recalled that "he used one notch of flaps, was light loaded with a quarter tank of fuel in both wing tanks, and the airplane accelerated normally with the engine producing full power." The glider pilot stated that "he was airborne about halfway across the field. Watching the tow airplane approach the corn field, he released the glider from the tow airplane." The tow pilot reported that he was about to rotate when the glider released. The tow airplane pitched nose-up, and the tow pilot could not remember any events after applying forward yoke. Federal Aviation Administration Inspectors examined the wreckage. They reported that the airplane came to rest in a vertical, nose down attitude, leaning against small trees at the bottom of the ravine. The corn stalks, about 4 feet high, contained a cut area about the same width as the airplane's elevator. They reported pieces of corn stalks were found lodged between the airplane's stabilator and elevator. The Inspectors found no mechanical malfunctions with the airframe or engine.