On October 8, 2002, approximately 1930 mountain daylight time, a Beech C24R, N18917, was substantially damaged when it struck a tree on takeoff from a dirt road near Newcastle, Utah. The commercial pilot, the sole occupant on board, was not injured. Visual meteorological conditions prevailed, and no flight plan had been filed for the local personal flight being conducted under Title 14 CFR Part 91. The flight was originating at the time of the accident, and its destination was St. George, Utah. The following is based on a telephone interview with, and the accident report submitted by, the pilot. The pilot landed on the dirt road and his employer, who owned a country home nearby, disembarked. The pilot was taking off to return to St. George when the left wing struck a tree, spinning the airplane 90 degrees to the left. The airplane then struck a rock that tore off the nose landing gear. Both wings and the wing spar were bent.