THE PILOT AND HIS PASSENGER WERE OBSERVED DRINKING ALCOHOLIC BEVERAGES AT A SOCIAL GATHERING BEFORE THE FLIGHT. LATER, THE ACCIDENT AIRPLANE WAS OBSERVED HEADING NORTH IN LOW ALTITUDE FLIGHT NEAR THE BUILDING WHERE THE SOCIAL GATHERING WAS BEING HELD. THE PILOT MADE A 180 DEGREE TURN, AND THE AIRPLANE IMPACTED AN UNLIGHTED TOWER, THEN IT COLLIDED WITH A POWER LINE, THE TERRAIN, AND A PRIVATE RESIDENCE. TOXICOLOGY TESTS REVEALED THE PILOT'S BLOOD/ALCOHOL LEVEL WAS 248 MG/DL (0.248%) AND HIS URINE/ALCOHOL LEVEL WAS 63 MG/DL (0.063%).