On May 24, 2004, at 1530 central daylight time, a Cessna 172 single-engine airplane, N5302E, was substantially damaged when it impacted terrain following a loss of control while maneuvering near Decatur, Texas. The flight instructor (CFI) and student pilot were not injured. The airplane was registered to Air Golf Inc., of Coppell, Texas, and operated by Marcair Inc., of Roanoke, Texas. Visual meteorological conditions prevailed, and a flight plan was not filed for the 14 Code of Federal Regulations Part 91 instructional flight. The local flight originated from the Northwest Regional Airport, near Roanoke, Texas, at 1430. The 1,750-hour CFI reported in the Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2) that after completing high altitude maneuvers, he applied carburetor heat, and reduced power to "simulate an engine-out condition." The student pilot "went through the correct procedures and was lined up with a suitable field." Flaps were extended for a soft-field landing, and when it was clear that the field was made, the CFI added full power, carburetor heat, and initiated a go-around. The CFI informed the student that he had control of the airplane. The airplane "pitched up" as the CFI reduced the angle of attack and started to retract the flaps. As the airplane "pitched up again" the CFI told the student multiple times "it's my airplane," but the student pilot "would not let go of the controls." Subsequently, the airplane pitched up and rolled to the left impacting the ground and colliding with trees. The airplane came to rest upright in a nose low position. The 80-hour student pilot reported in a written statement that at an altitude of 2,500 feet, the CFI reduced power to simulate a loss of engine power. After performing items on the emergency checklist, the student pilot extended the flaps to 10 degrees and turned base to a field. After slowing the airplane to 65 knots, the student selected the flaps to 20 degrees. Upon turning final, the student pilot located a field for the simulated emergency, and selected full flaps. The student pilot stated that the CFI said, "power on, I'll get the flaps," followed by "I'll take the airplane." After the CFI took control of the airplane, the student pilot recalled hearing the CFI say at least two times "my airplane," before she realized her hands were still on the control yoke. Subsequently, the student pilot released the controls and closed her eyes before hearing a "thud" and "scraping" sounds. Examination of the airplane by an Federal Aviation Administration (FAA) inspector, who responded to the site of the accident, revealed the engine firewall was bent. The nose gear was separated from the fuselage. Both the left and right wings were bent. The outboard three feet of the left wing was bent upwards. Flight control continuity was established throughout the airplane.