First I have to say that states that have seat belt laws have them for good reason. The Montana Highway Patrol said that they would have had a good chance of making it if they were wearing their seat belts. The Highway Patrol also told us that there have been seven accidents on that same curve in the last two weeks.

The flashback put me in the seat of an International 806 tractor with no cab, pulling a John Deere combine with a long-forgotten model number. The field was an average field of barley with the windrows running west to east. A strong wind was blowing from the west and the day was a typical hot, late-afternoon harvest day.

It’s something that often crosses my mind when I see a news headline about a faroff city facing an economic crisis or promoting a study on the benefits of eating brussels sprouts. (Sorry to any of you growers. It doesn’t matter how good they are for me, that’s a taste I just can’t seem to acquire.

May 10 marked a milestone for Superior Livestock as the acquisition by National Livestock and a group of cattlemen from several states was announced. This transaction marks the next chapter for Superior, but more so, is a statement of business moving forward in a rebounding economy.

As the calving season winds down, check the calving book. Count the number of cows that calved within 21 days from when the third mature cow calved. After that, check the number that calved the next 21 days and the next 21 days. Keep counting until you get to the end of the calving book.

“We got $10 in new spending over that 20 years; meanwhile our pork and poultry competitors got $110,” said Nevil Speer, an animal scientist at Western Kentucky University. “You can’t grow an industry without new revenue coming in, and we basically worked in a stagnant industry for 20 years.

Wholesale beef prices finally moved over the $200 mark and have remained there for the past five days. Last Thursday, Choice beef was $3.00 higher at $204.67 in the afternoon report. Trade volume has been light as everyone tries to adjust to this new price point.

Missed breeding opportunities are expensive because the next opportunity only comes around again in three weeks. Bulls need to have structural soundness and physical stamina to breed and conceive calves on a daily basis throughout the breeding season. No excuses need be made for questionable bulls.

For many people in the horse or livestock business, the operations have a history of losses, but the expectation is that future operations will be profitable. The IRS will want to see evidence that the taxpayer has taken steps to correct or abandon unprofitable strategies, and to demonstrates steps taken to improve operations.

Corn is back in the news and it looks like the livestock industry has re-armed and is going after the Environmental Protection Agency (EPA) again over the Renewable Fuel Standards (RFS). Bob Goodlatte, R-VA, proposed legislation a few weeks ago that would reform the law.