On April 3, 2000, about 1740 eastern daylight time, a Beech 23, N1923L, was substantially damaged during a go-around attempt at Penn Valley Airport (SEG), Selinsgrove, Pennsylvania. The certificated student pilot was not injured. Visual meteorological conditions prevailed, and no flight plan was filed for the solo instructional flight conducted under 14 CFR Part 91. In a telephone interview, the student pilot stated that he arrived at the airport around 1200, and completed a preflight inspection of the airplane. He departed runway 17 and performed several touch-and-go landings before he flew to the local practice area. The student pilot then returned to the airport, and performed a full-stop landing. After a break for lunch, he returned to the airplane and departed runway 17, to practice additional touch-and-go landings in the traffic pattern. He then performed another full-stop landing, and took another break. The student pilot departed runway 17 a third time, for more touch-and-go landing practice. During the approach of the third landing, he initiated a go-around. As the student pilot applied full throttle, the airplane entered a "hard left bank" and the pilot "counter controlled," by applying right rudder. The airplane impacted a grass area between the runway and the taxiway, in a left bank. The student pilot reported no mechanical deficiencies with the airplane, and stated that the winds were "pretty much aligned with the runway," at 6-9 knots. He purchased the airplane two days prior to the accident, and had accumulated 42 hours of total flight experience. According to a Federal Aviation Administration (FAA) Inspector, the wings and fuselage of the airplane were wrinkled, and the engine was separated from the airplane. The FAA Inspector reported that the pilot had performed approximately 15-20 landings, throughout the day. The winds reported at the airport, at the time of the accident, were from 180 degrees at 8 knots. According to the Pilot's Handbook of Aeronautical Knowledge: "During takeoffs and climbs, when the effect of torque is most pronounced, the pilot must apply sufficient right rudder pressure to counteract the left-turning tendency and maintain a straight takeoff path."