On January 12, 1993, at 1245 mountain standard time, a Cessna 172N, N734GD, was substantially damaged following loss of control during takeoff. The student pilot sustained minor injuries. Weather for the CFR Part 91 flight was visual meteorological conditions. Zia Aviation Incorporated was the owner operator. During an interview with a Federal Aviation inspector the pilot stated he made an attempted takeoff on runway 20. He further stated that during the takeoff roll the airplane reached a point approximately 1,000 feet down the runway when "the airplane flipped over on its back." In a written statement the pilot provided, he stated that he was aware of the snow conditions on the ramp, taxiway, and runway. Additionally he stated that he planned on using soft field procedures for the takeoff. During the takeoff roll he reached a distance of 1,000 feet when the airplane began to drift left "rather rapidly." He reported that he did not want to use his brakes, but he did apply full right rudder without effect. He recalls that he had attained a ground speed of 45 knots when the left wheel entered a snow bank and the airplane nosed over to the inverted position. The airplane was released to the owner following completion of the field investigation.