On December 19, 1998, at 1430 eastern standard time, a Piper PA-18-150, N82096, was substantially damage after a loss of power and subsequent forced landing, in the vicinity of Fairfield, Pennsylvania. The certificated commercial pilot was not injured. Visual meteorological conditions prevailed for the glider tow flight that originated from Mid Atlantic Soaring (W73), Fairfield, Pennsylvania, about 1330. No flight plan was filed and the flight was conducted under 14 CFR Part 91. According to the pilot, he preflighted the tow-plane and preformed a local area flight to ensure it was operating properly. He then departed W73 with a glider in tow, at 1330, for Frederick Muni Airport (FDK), Frederick, Maryland. After takeoff, the pilot executed a gradual climb to 6,500 above mean sea level. At 6,500 MSL and in the vicinity of FDK, the glider released and the pilot proceeded back to W73. Approximately 2 miles from W73, the pilot established the airplane on final for runway 33, selected flaps down, and noticed that the left fuel tank was "half full" and the right fuel tank was a "little less" then half full. The pilot repositioned the fuel selector to the left tank, and approximately 1 minute later and 1,000 feet above the ground, the engine experienced a loss of power. After unsuccessfully attempting a restart, the pilot reselected the right fuel tank, pulled the carburetor heat, pumped the throttle, and attempted another start. When the engine did not respond, the pilot decided the airplane was to low to make the airport, so he maneuvered the airplane to land in a farmer's field, but then determined the airplane would not clear a line of trees on the approach end of the field. At that point, he identified a "small yard" approximately 300 feet long to his right. He positioned the airplane to land in the yard, but after the airplane touched down, the pilot was unable to stop the airplane within the dimension of the yard. The airplane departed the yard at 20 to 30 mph and impacted several trees before it came to rest. In a written statement a Federal Aviation Administration (FAA) Inspector stated that on December 28, 1998 he ran the airplane's engine. At engine idle, engine RPM was smooth and steady. The fuel selector was switched between left, right, off and in various configurations, including operation between detent. The engine stopped only when close to the off detent. According to the FAA publication, "Tips On Winter Flying," the accident conditions bordered between serious icing with glide power, and serious icing with cruise or climb power. In addition, the publication stated that, "Carburetor heat should be used whenever atmospheric conditions indicate icing is a possibility and the engine is being operated at 75 percent power and below."