On June 2, 2004, about 2010 Alaska daylight time, a tundra tire-equipped Cessna 180E airplane, N5180, sustained substantial damage when it ground looped and nosed over during an aborted takeoff at the Kenai Municipal Airport, Kenai, Alaska. The airplane was being operated as a visual flight rules (VFR) cross-country personal flight to Fairbanks, Alaska, under Title 14, CFR Part 91, when the accident occurred. The airplane was operated by the pilot. The airline transport certificated pilot, and the sole passenger, were not injured. Visual meteorological conditions prevailed. No flight plan was filed, nor was one required. During a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC), on June 2, the pilot reported that he was departing on runway 19R in his tailwheel-equipped airplane. He said he was aware of a left crosswind that was near the limit for his airplane. The pilot indicated that he applied takeoff power, and about 350 feet into the takeoff roll, the tailwheel lifted off the runway. The airplane began to veer to the left and the pilot pulled the engine power to idle and attempted to correct the left turn by application of brakes and flight controls. The pilot said the airplane ground looped to the left, and the right wing struck the runway. The airplane then nosed over and received damage to the propeller, right wing, the vertical stabilizer, and the rudder. At 1953, an Aviation Routine Weather Report (METAR) at Kenai was reporting in part: Wind, 110 degrees (true) at 14 knots, gusts to 21 knots; visibility, 10 statute miles; clouds and sky condition, clear; temperature, 61 degrees F; dew point, 30 degrees F; altimeter, 29.96 inHg.