On October 1, 2002, about 1050 eastern daylight time, a Piper PA-28-181, N8071Z, was substantially damaged during a go-around from the Katama Airport, Edgartown, Massachusetts. The certificated commercial pilot and passenger were not injured. Visual meteorological conditions prevailed, and no flight plan was filed for the personal flight conducted under 14 CFR Part 91. According to the pilot, upon arriving in the airport area, he determined that the wind was favoring runway 06; a 2,700-foot long, 50-foot wide, turf runway. While on approach to runway 06, severe turbulence and a wind shift was encountered. After crossing the threshold of the runway, the airplane appeared to be landing with a tailwind, and the pilot initiated a go-around. During the go-around, as the pilot pulled back on the control yoke, the airplane continued to descend toward the ground. The airplane struck a tree, touched down in a grass field located beyond the departure end of the runway, and came to rest upright. The pilot additionally reported he did not experience any difficulties with the engine or airframe during the flight. Examination of the wreckage by a Federal Aviation Administration inspector revealed substantial damage to the lower empennage section of the airplane. The examination did not reveal any mechanical anomalies with the engine or airframe. The recorded weather at a nearby airport, at 1053, included winds from 250 degrees at 16 knots, gusting to 21 knots. The recorded winds at 0953 were from 260 degrees at 12 knots, gusting to 19 knots.