On March 22, 1998, approximately 1700 mountain standard time, a Cessna 177A, N177MT, owned and flown by a private pilot, was substantially damaged during collision with terrain following a loss of control during a touch and go landing. The pilot, who was the sole occupant on board, was not injured. Visual meteorological conditions prevailed and no flight plan had been filed. The flight, which was a proficiency flight operated under 14CFR91, had originated from the Billings, MT airport about 1640. During a telephone interview and later written statement, the pilot said that the purpose of the flight was to practice touch and go landings in a crosswind. The first landing was made to runway 04 and the winds were determined to be pretty much down the runway, so the second landing was made to runway 32. On this landing, the airplane hit hard and bounced into the air. The pilot added full power to go around but did not reach flying speed. The airplane drifted off to the left side of the runway and impacted the terrain. The pilot stated that he believed he allowed an excess sink rate to develop as he crossed the threshold.