HISTORY OF FLIGHTOn August 2, 2014, at 1742 eastern daylight time, a Cessna 182F, N1DZ, was destroyed when it collided with a tree and terrain during climbout following a banner pick-up at Heber Airpark (K30), Ganesvoort, New York. The commercial pilot and passenger/observer were fatally injured. Visual meteorological conditions prevailed, and no flight plan was filed for the flight, which departed K30 about 1737. The banner tow flight was conducted under the provisions of Title 14 Code of Federal Regulations Part 91. Several witnesses provided statements and were interviewed at the scene, and their recounting of events was consistent throughout. According to the owner/operator of the banner tow company, the airplane departed to the east, circled, and returned for the banner pickup. He said he was on a hand held radio, prepared to provide flight path adjustments to the pilot for the banner pick-up, but the approach was "perfect" and the pick-up was successful. He announced over the radio that the banner was captured and "looked good" but the airplane did not climb as it normally would. When asked, he did not remember hearing the customary full-power engine acceleration that is typical after a banner capture. The airplane climbed at a much shallower angle than what was anticipated, and drifted left of the runway heading. The airplane collided with a treetop, rolled inverted, and struck the ground in a nose-down attitude. The owner of the property where the airplane came to rest was in her yard facing the runway when her attention was drawn to the sound of the airplane as it approached. When asked to describe the sound of the engine, she said, "It sounded like they always do" at takeoff. The airplane was in a level attitude when it struck the treetop, rolled inverted, and struck the ground nose first. She explained that the sound of the engine was smooth and continuous until the airplane contacted the ground. PERSONNEL INFORMATIONThe pilot held a commercial pilot certificate with ratings for airplane single-engine and instrument airplane. His most recent Federal Aviation Administration (FAA) third-class medical certificate was issued March 27, 2011. A review of the pilot's logbook revealed he had accrued 333.1 total hours of flight experience, of which 26 hours were in the accident airplane make and model. He accrued 17.5 hours of flight experience in the 90 days previous to the accident, of which 2.7 were in the accident airplane make and model. In the 30 days previous to the accident, the pilot had accrued 1.8 hours of flight experience, none of which was in the accident airplane make and model. AIRCRAFT INFORMATIONAccording to FAA and maintenance records, the airplane was manufactured in 1963. It was powered by a Teledyne Continental O-470 series, 230-horsepower, six-cylinder reciprocating engine. Its most recent annual inspection was completed July 3, 2014, at 12,269 aircraft hours. The airplane accrued approximately 16 hours of flight time between the inspection and the accident flight. METEOROLOGICAL INFORMATIONAt 1753, the weather reported at Floyd Bennett Memorial Airport (GFL), Glens Falls, New York, 9 miles north of K30, included clear skies and wind from 190 degrees at 7 knots. The temperature was 27 degrees C, the dew point was 16 degrees C, and the altimeter setting was 30.08 inches of mercury. AIRPORT INFORMATIONAccording to FAA and maintenance records, the airplane was manufactured in 1963. It was powered by a Teledyne Continental O-470 series, 230-horsepower, six-cylinder reciprocating engine. Its most recent annual inspection was completed July 3, 2014, at 12,269 aircraft hours. The airplane accrued approximately 16 hours of flight time between the inspection and the accident flight. WRECKAGE AND IMPACT INFORMATIONThe wreckage was examined on August 3 and 4, 2014, and all major components were accounted for at examination. The initial impact point was in a treetop 50 feet above the ground, and 135 feet left of the runway centerline. The wreckage path was oriented approximately 240 degrees magnetic, and was 155 feet in length. The airplane came to rest inverted facing the direction of travel and the engine compartment, instrument panel, cockpit, cabin area, wings and empennage were completely destroyed by impact. The vertical fin, horizontal stabilizer, and elevator were largely intact. The engine was rolled beneath the instrument panel and was not readily visible. First responders cut across the entire width of the cabin floor structure prior to examination. The airplane was turned upright on its landing gear, and towed onto the airport property for a detailed examination. As the airplane was righted, an unmeasured quantity of fuel poured from both wings. The propeller was buried in the initial impact crater about 12 inches below the surface. Both blades exhibited cord-wise polishing, and one blade was loose in the hub and displayed an aft bend about mid-span. Control continuity from the flight controls to all flight control surfaces was confirmed. The rudder and elevator control cables were cut by first responders, but cable continuity was confirmed from the cuts to their respective control surfaces. The throttle and mixture controls were in the full-forward position, the propeller control was three-fourths forward, and the carburetor heat control was in the "on" position. Examination of the lap belt restraints revealed that the buckles were still buckled, and the belts had been cut by first responders. The airplane was not equipped with shoulder harnesses. The banner tow hook was damaged during recovery of the airplane; but still locked and released as designed during an operational check. Fuel system continuity was confirmed from the wing tanks, through the fuel selector, to the engine. The left fuel bladder was torn by impact forces and the right fuel bladder appeared intact. Continuity was confirmed through cuts made by first responders. ADDITIONAL INFORMATIONAccording to FAA Advisory Circular AC-61-23C, Pilot's Handbook of Aeronautical Knowledge: "The effect of torque increases in direct proportion to engine power, airspeed, and airplane attitude. If the power setting is high, the airspeed slow, and the angle of attack high, the effect of torque is greater. During takeoffs and climbs, when the effect of torque is most pronounced, the pilot must apply sufficient right rudder pressure to counteract the left-turning tendency and maintain a straight takeoff path." MEDICAL AND PATHOLOGICAL INFORMATIONThe Albany Medical Center, Albany, New York, performed the autopsy on the pilot. The autopsy listed the cause of death as blunt force injuries. Toxicological testing was performed on the pilot by the FAA Bioaeronautical Sciences Research Laboratory, Oklahoma City, Oklahoma. Testing was negative for carbon monoxide, ethanol, and all tested-for drugs and their metabolites. TESTS AND RESEARCHThe engine was examined at the manufacturer's facility in Mobile, Alabama under the supervision of an FAA aviation safety inspector. Visual inspection revealed a broken crankshaft propeller flange, and the exhaust system, oil sump, oil filter, and engine mount legs were impact damaged. The spark plugs were removed and displayed normal wear. The oil sump was removed, and the crankshaft was then free to rotate. Engine disassembly revealed no pre-impact mechanical anomalies that would have precluded normal operation.