On March 10, 2004, at 0957 eastern standard time, a Cessna 172N, N6257F, registered to and operated by East Tennessee Pilots Club made an emergency forced landing in a field near Sky Ranch Airport, Knoxville, Tennessee. The instructional flight was conducted under the provision of Title 14 CFR Part 91 with a IFR flight plan filed. Visual meteorological conditions prevailed at the time of the accident. The airplane sustained substantial damage. The certified flight instructor and private pilot reported minor injuries. The flight departed Panama City Airport, Panama City, Florida on March 10, 2004 at 0600. According to the private pilot he had planned an instrument cross-country flight to Sky Ranch, Knoxville, Tennessee. During the flight to destination airport the private pilot topped off the fuel with 27 gallons at the Panama City Airport. According to the certified flight instructor he checked the private pilots flight plan, filed the flight plan for the cross-country flight, and departed from Panama City Airport. Approximately 3 miles from the airport the engine began to "sputter, and then quit". The certified flight instructor offer to take control of the airplane to make the forced landing but the private pilot said he felt comfortable making the forced landing. The certified flight instructor decided to allow the private pilot to make the forced landing in a open field. During the emergency forced landing the airplane collided with a berm. The pilot's did not report any flight control anomalies prior to the accident. Examination of the airplane revealed the propeller was bent aft, the nose wheel broke off at the strut, and the fuselage was buckled. Examination of the fuel system revealed a small trace of fuel was found in the left and right fuel tanks, and no blockage was noted in the fuel lines. Review of the Cessna pilots operating handbook revealed in Section 7: the total usable fuel in standard configuration is 40 gallons with 3 gallons unusable. In long range configuration 50 gallons usable, and 4 gallons unusable.