On April 8, 1998, about 1130 eastern daylight time, a Schweizer 269-C, N7509E, registered to Tomlinson Aviation Inc., operating as a 14 CFR Part 91 instructional flight, experienced a hard landing at the Ormond Beach Municipal Airport, Ormond Beach, Florida. Visual meteorological conditions prevailed and no flight plan was filed. The helicopter sustained substantial damage. The commercial pilot flight instructor (CFI), and the airline transport-rated student pilot (SP) reported no injuries. The flight originated from Ormond Beach about 20 minutes before the accident. The CFI stated he was conducting training with the SP on obtaining a CFI in helicopters. They had completed two normal approaches and a max performance takeoff from the sod area adjacent to runway 17. They departed the sod area with the SP flying the helicopter at 500 feet. He was asking the SP questions and told him to make a steep approach. The SP turned base and final. He descended to 300 feet and was maintaining about 35 knots. He asked the SP, can you roll the throttle off? The SP replied, " roll the throttle off," and immediately rolled the throttle off. The CFI noticed an immediate drop in rotor rpm, and took over the flight controls with the helicopter in a vertical rate of descent. He lowered the collective pitch in an attempt to regain rotor rpm, but not apply forward cyclic to increase airspeed due to low altitude. The helicopter collided with the sod area hard, and rolled over onto its left side.