On May 1, 2004, at 1730 central daylight time a Cessna 182A, N5099D, registered to and operated by Emerald Coast Sky Diving Center, collided with the ground in a field near Elberta, Alabama. The flight was operated under the provisions of Title 14 CFR Part 91 with no flight plan filed. Visual meteorological conditions prevailed. The private pilot received minor injuries and the airplane was substantially damaged. The local flight departed Horak Airport, Elberta, Alabama, on May 1, 2004, at 1650. The pilot had just let four parachute jumpers out and was on his recovery flight back to Horak Airport. The pilot stated the airplane had partial power loss while descending through 6000 feet, approximately four miles north of Horak Airport. The pilot checked the mixture, fuel selector and applied carburetor heat and the engine regained power. The pilot entered a straight in approach for runway 18 at Horak. On arrival, the pilot was over the approach end of the runway at approximately 300 feet above ground level, at 100 knots and in the clean configuration. The pilot thought he was "too high and to fast" to land and he initiated a go around. As the pilot turned the airplane to the left to enter a right downwind for runway 36 the airplane lost engine power. The pilot elected to land on another part of the same field. The aircraft touched down approximately 840 feet west of the approach end of runway 36 on a heading of 270 degrees, heading towards a paved road, power lines and a tree line. The pilot stated that after touchdown, the airplane engine began to develop power. At this time the pilot decided to attempt a second go around to avoid hitting the road and the trees. During the second go around, the airplane flew under the power lines, crossed the paved road but, the right main gear collided with the ground and the airplane nosed over approximately 220 feet west of Baldwin County Road in a wheat field. The pilot stated that he had "insufficient speed to continue take-off." Prior to the flight, the pilot reported that he refueled the airplane to a total of 25 gallons of fuel. The pilot used a homemade graduated measuring stick that measured fuel at 5-gallon increments. After refueling, the pilot stated that the right tank had a total of 15 gallons of fuel and the left tank had a total of 10 gallons of fuel. According to the type certificate data sheet for the Cessna 182A, the fuel capacity is 65 gallons; 3 gallons of fuel are unusable. Examination of airplane revealed the wings were bent at the outboard leading edge, damage to the right spar and main wheel strut, the propeller was bent rearward at both tips with curved signatures, the firewall was bent near bottom and right gear was detached. Examination of the flight control system revealed no mechanical malfunctions. An engine test run was also performed. The damage propeller was removed and a test club was installed. The cowling was removed to visually inspect the engine before the test run was actually performed. Ten gallons of fuel was placed in the left fuel tank and the firewall fuel strainer was checked for fuel, but no fuel was found. The fuel strainer was then disassembled and checked for obstructions and none were found. The main fuel line from the fuel selector valve to the firewall was loosened and no fuel was found there. After removing the main fuel line from the firewall, a piece of foreign material was found. The main fuel line was shook and the foreign material escaped out the end of the line allowing fuel to flow freely. The foreign material was searched for in the belly of the airplane but was not found. The main fuel line was reassembled to the firewall and fuel selector valve and fuel to the engine was verified. The engine ran normal to 1800 rpm and a magneto check was performed with a 100 rpm drop noted.