On December 26, 1998, at 1800 hours Pacific standard time, a Cessna 182G, N3787U, collided with a Cessna 150L, N11104, while taxiing to parking at the Calaveras County Airport, San Andreas, California. N3787U, operated by the pilot/owner under 14 CFR Part 91, sustained substantial damage. The private pilot and three passengers were not injured. N11104, operated by High Flyers Club as a rental flight by the pilot under 14 CFR Part 91, sustained substantial damage. The flight instructor, the sole occupant, was not injured. Visual meteorological conditions existed for the personal flights and no flight plans were filed. N3787U had departed from the Van Nuys, California, airport at 0740, and the flight was scheduled to terminate at the Calaveras airport. The pilot of N3787U stated that he radioed UNICOM approximately 5 miles from the airport to announce his intentions to land. He indicated that he called base, final approach and clear of runway, but did not receive a reply at any time. He taxied towards the transient tie down area, and noted that airplanes were on either side of the ramp area that he was entering. The pilot stated that on his left he noted a Cessna on floats that he was concerned about, and that is where he focused his attention as he taxied between the parked rows of airplanes. He reported that he heard a "saw like sound" from the right, and saw N11104 had pulled forward from the tie down tee. The pilot stated that as N11104 had started its taxi, the propeller severed the right wing of his airplane (N3787U). The pilot of N11104 reported that he started the engine and pulled out of the tie down area. He saw N3787U taxiing in from the north and discontinued forward movement of his airplane (N11104). He believed that there was enough room for N3787U to stop or avoid his airplane; however, N3787U continued to taxi. The pilot stated that the cut from the right wing was a "clean cut," which indicated that his airplane was not moving at the time of the accident. According to a Federal Aviation Administration inspector, who examined both airplanes, the tie down area is small and the pilot of N3787U's view was partially obstructed by airplanes in the tie down area. She further reported that cut area of N3787U was clean and nearly perpendicular to the leading edge.