Maynard Young v. Georgia Agricultural And

CourtCourt of Appeals of Georgia
DecidedOctober 26, 2012
DocketA12A1655
StatusPublished

This text of Maynard Young v. Georgia Agricultural And (Maynard Young v. Georgia Agricultural And) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Maynard Young v. Georgia Agricultural And, (Ga. Ct. App. 2012).

Opinion

SECOND DIVISION BARNES, P. J., ADAMS and MCFADDEN, JJ.

NOTICE: Motions for reconsideration must be physically received in our clerk’s office within ten days of the date of decision to be deemed timely filed. (Court of Appeals Rule 4 (b) and Rule 37 (b), February 21, 2008) http://www.gaappeals.us/rules/

October 26, 2012

In the Court of Appeals of Georgia A12A1655. YOUNG et al. v. GEORGIA AGRICULTURAL EXPOSITION AUTHORITY et al.

ADAMS, Judge.

Maynard “Tony” Young and Laura Young appeal from the trial court’s order

granting summary judgment to the Georgia Agricultural Exposition Authority

(“GAEA”)1 on Tony’s claim for economic loss resulting from injuries he suffered

when he was trampled by two bulls at a beef exposition at the Georgia Agricultural

Center in Perry, Georgia. Because we find that Tony presented sufficient evidence to

raise a jury issue on his claim for economic loss, we reverse the trial court’s order

granting summary judgment on that claim.

1 The Georgia Cattlemen’s Association, a.k.a. the Beef Breeds Council of the Georgia Cattleman’s Association (“GCA”), also filed a brief on appeal, but the appellate record contains no indication that the GCA joined in GAEA’s motion for summary judgment. This is the third appearance2 of this case before this Court, and we previously

set out the facts underlying the Youngs’ claims as follows:

Tony Young and his wife sued Ronnie Shelby and others to recover for injuries inflicted on Young by two bulls owned and raised by Shelby. . . . Both Young and Shelby are experienced cattlemen who were displaying bulls during a beef exposition at fairgrounds in Perry [on April 2, 1998.] Young helped unload Shelby’s two bulls from the trailer in which they were being transported into a pen. To accomplish this task, Shelby released the bulls from the trailer, and Young manned the gate of the pen into which the bulls were supposed to run. Instead of entering the pen, however, the first bull collided with a panel on the gate, which broke loose and impaled Young’s upper thigh. After being thrust to the ground, Young was trampled and kicked by the bulls.

Young v. Shelby, 255 Ga. App. 707, 708 (566 SE2d 426) (2002).

In considering the Youngs’ current appeal from the grant of GAEA’s motion

for summary judgment, we review the evidence de novo, and we construe all

2 The trial court granted summary judgment to Shelby on the Youngs’ claims, and this Court affirmed that judgment in Young v. Shelby, 255 Ga. App. 707 (566 SE2d 426) (2002). And in Young v. Georgia Dept. of Natural Resources, 297 Ga. App. 456, 457 (677 SE2d 309) (2009), this Court vacated the trial court’s order dismissing the Youngs’ complaint for failure to comply with the ante litem notice statute, OCGA § 50-21-26, and remanded the case for the trial court’s consideration of recent Georgia Supreme Court precedent.

2 reasonable conclusions and inferences drawn from the evidence in the light most

favorable to the Youngs as nonmovants. Congress Street Properties v. Garibaldi’s,

314 Ga. App. 143, 145 (723 SE2d 463) (2012). Viewing the evidence in this light, the

record shows that Tony had been in the cattle business with his father since he was

in high school. Over the years, they raised both commercial cattle, sold by the pound,

and registered cattle, the market value of which depends upon the quality and

characteristics of the individual animal. In an effort to maximize the output of calves

from the registered cattle, Tony trained to be a cattle embryologist. He employed his

skills to “superovulate” cows, that is, to cause a cow to “have a multiovulation so you

can recover embryos from her uterus,” and then implant those embryos in other cows.

Tony stated that this process was an essential part of the registered cow business,

because, for example, if a cow produces a $5,000 calf, through the process of embryo

transfer, “you have 10 of them born a year instead of one.”

In addition to his own cows,3 Tony provided embryology-related services to

other cattlemen for a fee. He said that he averaged four of these outside appointments

3 When he lost the ability to perform these procedures after the accident, Tony found that it was less profitable to hire others to perform these services on his own farm’s cows. But Tony apparently does not seek compensation for any losses arising from his inability to provide embryology services to his own cattle.

3 per month, and although the fees varied, he averaged a net fee of $600 per visit.

Therefore, he stated that he grossed approximately $60,000 per year from his side

embryology business during the period 1986 to 1998 and netted approximately

$26,000 to $28,000 per year. He explained that he generally cleared around 50

percent of the amount he was paid for this business. Tony initially had a separate

breeding service company for this work, but he closed that business and later ran the

income through either his personal account or through the cattle business he ran with

his father.

As a result of the 1998 incident with the bulls, Tony Young’s right femoral

vein was punctured, and he suffered a torn left rotator cuff. The Youngs contend that

the rotator cuff injury prevents him from working as a cattle embryologist, which

requires the use of both arms, and Tony seeks to recover the resulting economic loss

on his outside cattle embryo business.

Although Tony was not able to locate specific records relating to his

embryology business in support of this claim, he furnished joint income tax returns

he filed with his wife in 1996 and 1997, in addition to other returns filed after his

accident. The 1996 return reflects income of $58,821 from “Sales of livestock,

produce, grains, and other products you raised” and $8,851 in other income, which

4 a separate schedule identifies as income from “medicine and semen embryos” and

“labor,” for a total gross income of $67,672. This information was included in

Schedule F of the return, used for calculating the “Profit or Loss from Farming.”

Tony’s accountant, who did not prepare the 1996 return, testified in his deposition

that he believed that all this income may all have been related to the cattle embryo

business, because Tony implanted embryos into his own cows and sold the resulting

calves. The accountant said that the entry for the sale of livestock on Schedule F

probably reflected the sale of such cattle, because Tony’s sale of breeder cattle was

reflected on a separate schedule as a capital gain. The 1996 Schedule F also reflected

Tony’s share of the farm expenses, which when applied against the gross income

resulted in a net farm income for Tony in 1996 of $12,042.

The 1997 return reflects net farm income of $25,545, and the Schedule F for

that year reflects income from the sale of livestock in the amount if $87,533 and

“other income” of $2,430. Although the return did not include a schedule explaining

the source of that income4 and the accountant did not prepare the return, he assumed

4 Tony’s accountant explained that the office’s program for preparing these returns changed that year and it did not generate a separate schedule.

5 from his knowledge of Tony’s business that the income would have related to the

cattle embryo business.

In contrast, the tax returns for the years after the accident reflect no “other

income” on Schedule F.

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