On April 14, 2004, at approximately 1725 mountain daylight time, a Cessna 180A, N8956Q, was substantially damaged when it nosed over during takeoff roll at Las Vegas Municipal Airport, Las Vegas, New Mexico. The commercial pilot, the sole occupant on board, was not injured. Visual meteorological conditions prevailed. An instrument flight rules flight plan had been filed for the flight being conducted under the provisions of Title 14 CFR Part 91. The cross-country flight was originating at the time of the accident and was en route to Colorado Springs, Colorado. According to the pilot, during the take off roll from runway 14, a gust of wind weathervaned the tail of the airplane into the wind. Subsequently, the airplane nosed over, crushing the vertical stabilizer and rudder. The 1653 Las Vegas METAR (Aviation Routine Weather Report) reported winds from 260 degrees at 15 knots, gusting to 25 knots. At 1609, a peak wind from 270 degrees at 30 knots was recorded. According to the Cessna Pilot Operating Handbook, the maximum demonstrated crosswind component is 12 knots. The crosswind component was calculated to be a 12 to 31 knot tailwind.