On September 11, 1998, approximately 1230 mountain daylight time, N7463M, a Cessna 175 converted to a tailwheel landing gear configuration, registered to and operated by the pilot, executed a forced landing after the engine experienced a loss of power during initial climb after takeoff from Emmett Municipal Airport, Emmett, Idaho. The aircraft was substantially damaged when it nosed over in a field just off the departure end of the runway. The private pilot, who was the sole occupant, was uninjured. No flight plan had been filed for the 14 CFR Part 91 personal flight to Caldwell, Idaho, and visual meteorological conditions existed at the time of the accident. The pilot reported that the power loss occurred approximately 200 feet above ground level, and that the airplane struck a barbed wire fence during the forced landing, upon which the airplane flipped upside down. The pilot indicated on his NTSB accident report that the power loss was due to fuel starvation, giving as a recommendation to prevent the accident, "Don't fly when tanks are under one quarter full." The pilot reported that the engine was successfully test-run after the accident after a new propeller was installed. The Cessna 175 owner's manual gives the aircraft's total fuel capacity as 52 gallons, with 43 gallons being usable.