On May 25, 2004, about 1610 eastern daylight time, a Cessna 120, N1996V, was substantially damaged during an aborted takeoff from a field in New Castle, Pennsylvania. The certificated private pilot was not injured. Visual meteorological conditions prevailed and no flight plan had been filed for the personal flight conducted under 14 CFR Part 91. In a written statement, the pilot reported that he was in cruise flight when he experienced a loss of engine power and performed an uneventful forced landing to a field. Subsequent examination of the airplane revealed that the fuel selector control valve was misaligned, and resulted in a fuel starvation condition. The fuel selector was realigned and the pilot attempted to depart from the field. The pilot further stated: "A short field takeoff was initiated on approximately 1,000 feet of level turf, with approximately 500 feet of down-sloping overrun to the field boundary tree line. I intended to make a trial run of about 500 feet to test the terrain, but the acceleration was so good that I extended the run and attempted to break ground. At this point, the airplane encountered some uneven terrain that prevented it from attaining flying speed...." The pilot elected to aborted the takeoff; however, the airplane nosed over while it decelerated. A Federal Aviation Administration inspector observed the takeoff. The inspector stated that the pilot advanced the throttle and made an approximate 90-degree turn to the right, onto a heading of about 270 degrees. The airplane was about three-quarters of the way across the field when it seemed to gain some lift; however, it quickly disappeared from view. The airplane came to rest at the edge of the field, in the tree line. At that time, the pilot reported that he realized he was not going to clear the trees, so he aborted the takeoff and intentionally ground-looped the airplane. The inspector noted that if the pilot had departed to the south, approximately 5,000 feet of terrain was available for the takeoff roll. Winds reported at an airport located about 9 miles south of the accident site, at 1547, were from 220 degrees at 10 knots.