On March 12, 2005, at 1235 mountain standard time, a Cessna 172, N5953A, sustained substantial damage when it nosed over following a loss of control while taxiing for takeoff at the Gooding Municipal Airport, Gooding, Idaho. The commercial pilot, the sole occupant, was not injured. The airplane was being operated by the pilot under 14 CFR Part 91. Visual meteorological conditions prevailed and no flight plan was filed for the local personal flight, which was originating when the accident occurred. According to the pilot, he used a hand held wind meter at a location near mid-field to determine that the wind was "blowing 240 to 260 magnetic at 20 to 27 knots." He then preflighted the airplane, taxied out, and completed an engine run-up. After the run-up, he taxied south on the perpendicular taxiway leading onto the departure end of runway 25. As the airplane neared the centerline of the runway and the pilot was initiating a right turn to align it with the runway, he "began to experience strong wind from 250 degrees." The pilot applied full right rudder and brake and then applied full throttle in an attempt to turn the airplane into the wind. He was unsuccessful, and the left wing struck the runway followed by the propeller. At this point, the pilot reduced power. The wind pushed the airplane downwind (east) until the left wingtip dug into soft dirt off the end of the runway. The wind then blew the airplane over, and it came to rest inverted about 10 feet east of the runway threshold. According to an FAA inspector, who examined the airplane, both wings, the vertical stabilizer and the rudder sustained structural damage.