On April 29, 2001, at 0930 central daylight time, a Cessna 172M, N12891, collided with trees and the terrain following a loss of control during a go-around on runway 27 (4,694 feet by 100 feet) at the Virginia Municipal Airport, Eveleth, Minnesota. The private pilot and his two passengers were not injured. The airplane was substantially damaged. The 14 CFR Part 91 personal flight was operating in visual meteorological conditions without a flight plan. The flight originated from Eveleth, Minnesota, at 0830 central daylight time. The pilot reported that while on short final approach a gust of wind blew the airplane off the centerline. He reported that another gust resulted in the airplane entering a right turn which resulted in a tailwind condition. The pilot reported, "...I put full power in and was going to go around. But at that slow I didn't have much aileron control and could not get it to turn into the wind." The pilot reported he was unable to gain enough airspeed to clear the trees along the right side of the runway. The airplane contacted the trees and came to rest inverted. The local wind reported at 0935 central daylight time were from 200 degrees at 16 knots, gusting to 24 knots. The pilot reported having a total flight time of 66 hours, 22 of which were as pilot in command. He reported having five hours of flight time in Cessna 172 airplanes.