ACCORDING TO THE PLT'S SON, WHO WAS A PASSENGER, THE PLT HAD MADE A FINAL APPROACH LINEUP ON THE WRONG SET OF LIGHTS. REALIZING THE MISTAKE, THE PLT INITIATED A GO-AROUND AT APRX 200 FT AGL. HOWEVER, THE ENG LOST POWER. DURING AN EMERGENCY LANDING AT NIGHT, THE PLT SAW POWER LINES & PULLED THE NOSE UP TO AVOID A COLLISION, BUT WAS TOO LATE. THE STALL WARNING HORN SOUNDED & THE ACFT CRASHED IN A NOSE DOWN ATTITUDE. A POWER LINE WAS FOUND WRAPPED AROUND THE FUSELAGE & TAIL SECTION. APRX 7 GAL OF FUEL WAS REMAINING. AN EXAM OF THE ACFT & SUBSYSTEMS FAILED TO DISCLOSE ANY PREIMPACT FAILURE OR MALFUNCTION. THE ACFT HAD BEEN RETROFITTED WITH FRONT SEAT SHOULDER RESTRAINT SYSTEMS. DESPITE THE EXTENSIVE DAMAGE OF THE AFCT, WHICH INCLUDED REARWARD DISPLACEMENT OF THE ENG, THE PLT RECEIVED ONLY FACIAL INJURIES & THE PASSENGERS RECEIVED ONLY MINOR TO NO INJURIES. THE TEMP & DEW POINT WERE 50 & 38 DEG. ICING PROBABILITY CHARTS INDICATED CARB ICING WAS POSSIBLE, BUT THE POSITON OF CARB HEAT ON FINAL, NOT VERIFIED.