THE ACCIDENT OCCURRED DURING AN AERIAL APPLICATION FLIGHT TO SPRAY A FIELD WHICH CONTAINED A 3 TO 4 FT TALL WHEAT CROP. THE PLT REPORTED THAT DURING THE SPRAYING OPERATION, HE FLEW UNDER POWER LINES WHICH CROSSED THE FIELD. WHEN DOING SO, THE MAIN GEAR CAUGHT THE WHEAT AND THE ACFT DESCENDED TOWARD THE TERRAIN. THE ACFT THEN NOSED OVER AND CAME TO REST INVERTED.