On January 7, 2001, at 1100 eastern standard time, a Cessna 172P, N54931, was substantially damaged during landing at the Concord Municipal Airport (CON), Concord, New Hampshire. The certified flight instructor (CFI), student pilot, and passenger were not injured. Visual meteorological conditions prevailed and no flight plan was filed for the instructional flight conducted under 14 CFR Part 91. According to the CFI's written statement: "Approx 11 a.m., CFI and student (with student's father as rear passenger) were practicing landing techniques. The student was a pre-solo student and instruction was focused on refining the landing technique to reach the point of solo. After departing and performing a normal, uneventful landing on runway 35, we taxied back to depart using Runway 35. After referring to the ASOS (winds reported as calm), we departed runway 35, and I instructed the student to continue straight ahead to 1,200 feet MSL, then continue a normal pattern procedure. As we passed through 1,200 feet MSL, I retarded the throttle and informed him the engine has failed. He immediately raised the nose to 65 knots, and chose a field immediately ahead. I agreed, but instructed him to make a left 270 degree turn while holding the proper airspeed." "Once the aircraft was established on final approach to runway 12, I informed the student to extend 30 degrees of flaps, and ensure the airspeed is between 61 and 64 knots. As we touched down, we were less than 1/2 of the way down the runway. The student bounced the aircraft on touchdown, and I informed him I had the controls and follow my motions. I settled the aircraft on the snow covered runway, and noticed the closed runway ahead that crosses 1/2 way down the runway...As we passed the intersection, the aircraft began skidding sideways down the runway. The nose oriented approximately 15 degrees to the right of centerline, continuing straight down the runway. At this point, it appeared that the aircraft was not decelerating at all, and a go-around was considered. As I began to initiate the go-around, I noticed the 4-foot high snowbanks on each side and end of the runway, and immediately re-applied the brakes and ensured the throttle was still retarded to idle, and used as much braking capability as possible." "...We impacted the snow at approximately 15 knots, at a slight nose-right angle. This apparently caused the nosewheel to shear off, and planted the nose of the aircraft into the snowbank. This caused the aircraft to flip over nose-first." In a telephone conversation with the student pilot, he stated that he performed a preflight inspection on the airplane, and departed from runway 35. He then remained in the traffic pattern, performed a landing, and another subsequent takeoff. During the second takeoff, he was instructed to climb to 1,200 feet before beginning a turn to the crosswind leg. As he reduced the power to level off, the CFI instructed him to perform a simulated engine failure approach and landing. The student pilot then made a left turn to land on runway 12. About halfway down the runway, the airplane touched down, and bounced back into the air. The airplane touched down again about 3/4 down the runway, the CFI "stepped on the brakes," and the airplane skid into a snowbank and flipped upside down. The student pilot reported that he and the CFI checked the weather before the lesson; however, they did not monitor ASOS during the flight. He stated the winds seemed to "pick up" to about 8 knots, and they seemed to have a tailwind prior to landing. Both pilots reported there were no mechanical malfunctions with the airplane. According to an employee of the fixed base operator at CON, patchy, thin, snow and ice covered 50% of the 3,200 foot-wide runway at the time of the accident. The braking action was reported as "fair" for most of the day. Examination of the airplane by a Federal Aviation Administration (FAA) inspector revealed that the vertical stabilizer was twisted and the nose gear was torn off. Damage was observed to the propeller, firewall, and both wings. No mechanical malfunctions were observed with the airplane. The winds reported at CON at 1051 were from 320 degrees at 8 knots.