WASHINGTON- A man has pleaded guilty to defrauding Tyson Foods Inc. and another unnamed company of more that $244 million, charging them for costs of purchasing and feeding hundreds of thousands of cattle. The problem is, the "ghost cattle" did not exist. Court documents show that 49-year-old Cody Allen Easterday of Mesa used his company, Easterday Ranches Inc., to enter into a series of agreements with Tyson and the unnamed company to purchase and feed cattle on their behalf. As part of these agreements, Tyson and the unnamed company would pay Easterday Ranches to purchase and feed the cattle, and then once the cattle were slaughtered and sold at market price, Easterday Ranches would pay them back (with interest and other costs) and keep any profits.Â