On May 30, 1993, at 1700 Alaska daylight time, a float equipped Cessna 170 airplane, N1260D, registered to and operated by the Pilot-in-Command, crashed into trees and the shoreline during takeoff from West Mackey Lake near Soldotna, Alaska. The personal flight, operating under 14 CFR Part 91, was departing the lake for a local flight. Visual meteorological conditions prevailed and no flight plan was filed. The airplane was substantially damaged, and the private certificated Pilot-in- Command, the sole occupant, was not injured. According to the Pilot-in-Command, he was making his takeoff run to the north and did not select any flaps. At 50 miles per hour, he rocked the airplane to the right and lifted his left float out of the water and then he rocked the airplane to the left to free the right float. When the right float left the water, the airplane began to turn to the right. Control inputs did not have any effect on the right turn and the airplane struck the shoreline, a tree, and nosed over on an embankment. An on-site examination of the airplane revealed no mechanical irregularities and control continuity was established between all flight controls. Examination of the aircraft logbooks showed that the last entry completed by the mechanic did not include the aircraft total time. The last total time entry was accomplished on June 23, 1989. Examination of the pilot's logbook showed that the entries made on the 23rd through 26th of May had been scratched out and the flight times increased. The actual flight times could not be substantiated. The Pilot-in-Command could not remember the position or how he used the aileron and rudder controls during the takeoff sequence.