On August 20, 1999, approximately 1340 mountain daylight time, a Cessna 180, N4796B, registered to and operated by the pilot, was substantially damaged when it collided with terrain during a forced landing near Columbus, New Mexico. The commercial pilot and his passenger were not injured. Visual meteorological conditions prevailed, and no flight plan had been filed for the personal flight being conducted under Title 14 CFR Part 91. The flight originated in Bullhead City, Arizona, approximately 0850. According to the pilot's accident report, he departed Bullhead City en route to Columbus, New Mexico, a distance of 461 nautical miles. He planned on an average ground speed of 120 knots, with an estimated 3 hours, 45 minutes time en route. The pilot calculated the fuel burn to be between 10.5 and 11.0 gallons per hour. With 55 gallons of usable fuel, this would equate to an endurance of 4.5 to 5.0 hours. When the airplane was 50 miles from its destination, the fuel gauges indicated 1/4 full. When the airplane was 10 miles from the airport, the pilot began a descent to 6,000 feet msl (above mean sea level). When the airplane was 3 miles from the airport, the pilot leveled off at 6,000 feet and the engine lost power. The pilot made a forced landing on an unprepared surface and collided with a ditch. FAA was notified of the accident by letter and by a telephone call from an anonymous tipster (copy attached). When an FAA inspector contacted the pilot, he was "obnoxious and obstinate," insisting that the damage to his airplane was minimal. The pilot "admitted to fuel starvation." An FAA inspector examined the airplane and found the left main landing gear and gear box, left wing, left horizontal stabilizer, and engine firewall to be buckled. The pilot told the FAA inspector said he had instructed airport personnel at Bullhead City to refuel the airplane, but to "leave it down two inches." The fuel receipt indicates the airplane was serviced with 29.1 gallons of aviation grade gasoline. The pilot did not indicate whether he checked to see if his instructions had been followed.