The pilot of the tailwheel-equipped airplane reported that during takeoff roll the airplane encountered a gust of wind from the left side. He said that he "dipped" the left wing in an attempt to counter the wind gust but lost control of the airplane, flipped over nose first and impacted the runway. The airplane sustained substantial damage to the vertical stabilizer.

The pilot reported no preimpact mechanical failures or malfunctions with the airframe or engine that would have precluded normal operation.