On May 27, 2005, at 1130 Pacific daylight time, a Cessna150L, N1770Q, registered to S & S Trucks Plus Inc., and operated by the pilot as a 14 CFR Part 91 personal flight, experienced a loss of engine power while on final approach for landing to Spokane International Airport, Spokane, Washington. During the off airport landing to a dirt road, the aircraft collided with a tree. Visual meteorological conditions prevailed at the time and no flight plan was filed. The aircraft was substantially damaged and the private pilot and his passenger were not injured. The flight departed from West Richland, Washington, about one hour and 45 minutes prior to the accident. The pilot reported to a Federal Aviation Administration Inspector from the Spokane, Flight Standards District Office that the loss of engine power was due to fuel exhaustion. On June 1, 2005, the engine was prepared for a test run. A fuel supply was added and the engine started without difficulty and was run for about three minutes at 1,500 rpm before it was shutdown. No evidence of a mechanical failure or malfunction was found. To date, the pilot has not completed or returned the National Transportation Safety Board, Pilot/Operator Aircraft Accident Report.