On December 17, 2003, at 0553 mountain standard time, a Robinson R22, N341MK, was destroyed when it impacted terrain during takeoff from Jefferson County Airport (BJC), Broomfield, Colorado. The commercial certificated flight instructor and the private certificated pilot receiving instruction received minor injuries. Visual meteorological conditions prevailed. A visual flight rules flight plan had been filed for the cross-country training flight being conducted under Title 14 CFR Part 91. The flight had departed at approximately 0545 and was en route to Scottsdale (SDL), Arizona. According to the accident report submitted by the flight instructor, he and his student arrived at the airport at approximately 0530 and began a preflight inspection. The flight instructor stated that he called the Denver Flight Service Station (FSS) for a full weather briefing for a flight from BJC to SDL with several stops along the way. Reported winds were "out of the west at 10 knots," however, FSS "did not have specific winds for BJC." According to the flight instructor, the helicopter departed from the east hangars, near the A3 intersection. They departed into the wind with the student at the controls. During the aerial taxi, the helicopter encountered turbulence. The flight instructor took control, and at approximately 500 to 600 feet above the ground, he initiated a turn to the south. A gust of wind "weathervaned" the helicopter around onto an easterly heading. While turning back towards the south, the helicopter settled to the ground, hitting the tail first, rolling over, and coming to rest on the left side. The windscreen was shattered, the cockpit instrument panel was crushed, the rotor blades were buckled down, and the tail was bent forward. An examination of the helicopters systems revealed no anomalies. According to the BJC METAR (aviation routine weather report) at 0555, the winds were from 260 degrees at 30 knots. According to the R22 pilot operating handbook, "Flight when surface winds exceed 25 knots, including gusts, is prohibited."