On December 15, 1999, about 0725 eastern standard time, a Cessna P210N, N450M, was substantially damaged while departing from Sugar Hill Airport, Greenwood, Delaware. The certificated private pilot and passenger were not injured. Instrument meteorological conditions prevailed for the personal flight, and an instrument flight rules (IFR) flight plan had been filed for the flight that was conducted under 14 CFR Part 91. The airplane had been modified with the installation of an Allison B17F turbine engine which developed 420 horse power. In a telephone interview, the pilot reported that the ground visibility was about 1/2 to 3/4 of a mile. He set the wing flaps at 20 degrees for takeoff because the runway was soft. During the ground roll with full power applied, the airplane drifted left, and he reduced power to regain directional control. After directional control was regained, power was added, but at a reduced level. After becoming airborne, he was distracted from the climb attitude of the airplane when he retracted the wing flaps and landing gear, and the airplane settled into trees. According to a written statement from the pilot: "...After departure failed to establish and maintain positive rate of climb. After retracting gear lost altitude and hit trees. Engine quite [after hitting trees], made sharp turn to left and attempted to keep airplane from stalling. Cleared power lines and irrigation system and belly landed plane." In a follow-up telephone interview, the pilot reported he always used full power as defined by the red line on the torque or temperature gage for takeoff. He would normally use 10 degrees of flaps for takeoff. On the accident flight, he had the flaps set at 20 degrees due to the softness of the field. He initially set full power for takeoff; however, he was unable to maintain directional control and reduced the power. When he reset the power, he did not visually check the setting. After the airplane became airborne he immediately transferred his focus to the flight instruments as he immediately entered instrument meteorological conditions. He never rechecked the power setting after resetting the power. In addition, the pilot explained that he was used to using a small ear piece for listening to the radios, and probably would have detected the lower than normal power setting. However, he had recently switched to a full ear cover head set and did not detect the lower than normal power setting. The FAA Inspector also reported the leading edges of both wings were damaged, but the damage did not go back to the spar. Both horizontal stabilizers had also received leading edge damage and were pushed rearward. The closest weather reporting facility was Sussex County Airport (GED), Georgetown, Delaware, which was located 12 miles southeast of the departure airport. Between 0715, and 0737, there were three observations. The ceiling was 300 feet overcast each time, and the visibility varied between 1 1/4 miles and 3/4 miles. The winds varied between calm and from the northwest at 5 knots or less. According to the pilot, he had accumulated 4,500 hours of flight experience with 1,110 in make and model, and had flown 36.2 hours in the preceding 90 days, which included 19 hours of instrument time.