On April 2, 2004, at approximately 0300 mountain standard time, a Cessna 150M, N66758, was substantially damaged when it impacted trees during a forced landing to a field near Orem, Utah. The private pilot, and passenger sustained minor injuries. Night visual meteorological conditions prevailed at the time of the accident. The personal cross-country flight was being conducted under the provisions of Title 14 CFR Part 91 without a flight plan. The flight to Provo, Utah, originated at Emmett, Idaho, at approximately 0010. The pilot said that he "ran out of fuel," and was forced to make an emergency landing. Prior to the flight, the pilot purchased 22.8 gallons of fuel. During the flight to Provo, the engine "cut" as he was flying south over Utah Lake. The pilot attempted a forced landing to an open field near the east shore of the lake. During the forced landing, the airplane's right wing struck several branches on the top of a 50-foot tree near the edge of the field. The airplane spun to the right, approximately 180 degrees, and struck the ground in a nose-down attitude approximately 100 feet southeast of the tree. According to Cessna's pilot operating handbook (POH), for a Cessna 150M with standard fuel tanks, the total fuel capacity is 26 gallons, and the total useable fuel is 22.5 gallons. An examination of the airplane showed the airplane's engine separated from the firewall, the upper portion of the firewall crushed aft, the leading edges of both wings crushed aft, and a buckled aft fuselage. Further examination showed both fuel tanks were intact. On draining both wing tank sumps, approximately 2 cups of fuel was recovered.