On October 22, 1999, at 1900 eastern daylight time, a Cessna 305C, N3255H, nosed over on landing at Morganton Airport in Morganton, North Carolina. The personal flight was operated by the private pilot under the provisions of Title 14 CFR Part 91 and visual flight rules. Visual meteorological conditions prevailed at the time of the accident and no flight plan was filed. The airplane was substantially damaged and the pilot was not injured. The flight departed Lincolnton, North Carolina, at 1730. According to the FAA, the wind condition at Morganton Airport at the time of the accident was reported as 10 knots gusting to 15 knots from a direction of 300 degrees to 320 degrees. Of the two runways available, runway 21 and runway 3, the pilot decided on runway 21 because he believed the winds were favoring that runway. The pilot believed he was landing on runway 21, when in fact, he landed on runway 3. According to the pilot, he landed with 30 degrees of flaps while applying right rudder to correct for wind drift. The stall warning horn sounded as the main gear touched down. As the tailwheel settled, the tail of the airplane started drifting to the right edge of the runway. He applied additional right rudder to straighten the airplane, but it had no effect. At this time, he realized he did not have enough rudder control to arrest the drift of the airplane. He applied additional power in an attempt to regain rudder effectiveness. The airplane straightened briefly but he decided to abort the landing and applied full power to go around. At that time, he lost directional control of the airplane and ground looped the airplane. The left wing struck the ground to the left of the runway. The airplane nosed over, slid, and came to rest on its back. The pilot exited the airplane uninjured. Examination of the wreckage revealed structural damage to the left wingtip, vertical stabilizer, rudder, and right wing strut. Additionally, the top surfaces of both wings were wrinkled. The engine and propeller assemblies were damaged and the engine was partially torn from the engine mounts. The engine was further damaged by fire that was contained to the engine compartment. No mechanical deficiencies with the airplane were reported by the pilot.