On July 17, 1999, approximately 0930 mountain daylight time, a Cessna 150M, N704AX, was substantially damaged during an attempted takeoff from a dirt road approximately 10 miles north of Glenns Ferry, Idaho. The private pilot-in-command, who was the aircraft's owner and sole occupant, was not injured in the accident. Visual meteorological conditions prevailed and no flight plan was filed for the 14 CFR 91 personal flight. The aircraft departed Caldwell Industrial Airport, Caldwell, Idaho, about 1 hour prior to the accident. There was no fire, and no report of an ELT activation. The pilot departed for the cross country flight without a current medical certificate or a current flight review. After reaching his destination, the pilot performed a landing on a hard packed dirt road. The pilot reported that during a subsequent takeoff attempt from the road, he lost control of the aircraft and it veered off the road surface. The aircraft impacted terrain adjacent to the road; its left wing and fuselage were substantially damaged. The pilot reported on his NTSB accident report that no mechanical malfunction or failure was involved in the accident. A Federal Aviation Administration (FAA) inspector from the Boise, Idaho, Flight Standards District Office, inspected the wreckage and reported there was no indication of a mechanical failure.