At 15:00 CST, a Cessna 172E flipped over in gusting winds while taxiing for takeoff at the Guymon Municipal Airport. The airplane sustained substantial damage but the sole occupant was not injured. The flight was originating at the time of the accident. The pilot checked the weather and discovered the winds from the south at 22 knots with gusts to 39 knots. The pilot taxied the airplane downwind for the takeoff on runway 18. When the pilot turned the airplane 90 degrees for entry onto the runway, the left wing lifted into the air and the propeller struck the ground. The pilot called the FBO for assistance and several people responded and tried to keep the airplane from flipping; however, the airplane flipped to the inverted position.