THE ACFT WAS FLOWN FROM SAN JOSE, CA TO AN ARPT NEAR SUTTER CREEK, CA WHERE THE PLT LANDED. BEFORE TAKING OFF ON THE RETURN FLT, HE VISUALLY CHECKED THE FUEL, AND ACCORDING TO HIM, THE FUEL WAS WITHIN 1/2 INCH FROM THE TOP OF THE TANKS. NO FUEL WAS ADDED BEFORE DEPARTING. DURING ARRIVAL AT SAN JOSE, THE ENG LOST POWER, ABOUT 2 1/4 MI FROM THE DESTINATION ARPT, AND WOULD NOT RESTART. AT THAT TIME, THE PLT NOTICED THAT THE LEFT FUEL GAGE INDICATED NEARLY 1/4 FULL & THE RIGHT GAGE INDICATED 1/8 FULL. DURING A FORCED LANDING, THE ACFT HIT A BERM & WAS DAMAGED. AN EXAM OF THE FUEL TANKS REVEALED THERE WAS LESS THAN 3 GAL OF FUEL REMAINING. THE FUEL CAPACITY OF THE PLANE WAS 26 GAL, OF WHICH, 22.5 GAL WAS CONSIDERED AS USABLE. THE ACFT HAD FLOWN 4 HRS SINCE IT WAS REFUELED. ACCORDING TO THE OWNER'S MANUAL, THE PLANE'S ENDURANCE AT 4000 FT WITH 75% POWER WAS 4 HRS. ALSO, THE MANUAL STATED THAT THIS VALUE COULD VARY 10% OR MORE DUE TO VARIABLES SUCH AS CARB METERING CHARACTERISTICS, ENG & PROP CONDITION, & ATMOSPHERIC CONDITIONS.