On June 21, 1998, at 0850 central daylight time, a Robinson R22 Beta helicopter, N982SH, was substantially damaged following a loss of control while hovering near Freer, Texas. The commercial pilot, sole occupant of the helicopter, was not injured. The helicopter was owned and operated by Smith Helicopters Inc., of Laredo, Texas, under Title 14 CFR Part 91. Visual meteorological conditions prevailed for the cattle herding flight for which a flight plan was not filed. The local flight originated from the operator's trailer 600 yards from the accident site, approximately 15 minutes prior to the accident. The pilot reported to the FAA inspector that while herding cattle, a bull separated from the herd and the pilot turned the helicopter towards the bull to gather him back into the herd. The pilot added that as he approached the bull, he flared the helicopter in a nose high attitude to stop the forward movement. The pilot further stated that he lost control of the helicopter after the tail rotor impacted the ground. The right skid broke as the helicopter spun 180 degrees to the right, coming to rest on its right side. There was no fire. The FAA inspector confirmed that the main rotor system was damaged and the airframe sustained structural damage. The 2,000 hour pilot stated that he did not experience any mechanical problems prior to the tail rotor impacting the ground and the subsequent loss of control. The 1998 model helicopter had accumulated a total of 233 hours since new. Despite repeated attempts by the NTSB investigator-in-charge, neither the pilot nor the operator returned the completed NTSB Form 6120.1/2 (Pilot/Operator Aircraft Accident Report).