Tyson Fresh Meats owes Cody Easterday about $163 million, according to his lawyer. That’s nearly equal to the amount the convicted ex-cattleman still owes the company as restitution.

Tyson’s unpaid debts to Easterday include $100 million for using his name and picture without compensation to sell “Cody’s Beef” in Japan, attorney Carl Oreskovich claims in a court filing.

Oreskovich also alleges that Tyson “illegally collected” $51 million from Easterday by violating the Packers and Stockyards Act of 1921 and still owes him $11.97 million in unpaid feed bills.

Tyson declined to comment on the allegations.

Easterday, 51, faces sentencing Oct. 4 in U.S. District Court in Yakima, Wash., for defrauding Tyson out of $233 million and Segale Properties of Tukwila, Wash., out of $11 million.

Easterday pleaded guilty last year to taking money from his victims to buy and feed cattle that didn’t exist. In a plea deal, he agreed to repay Tyson and Segale.

By liquidating his farming and ranching empire in bankruptcy court, Easterday has made partial restitution, but still owes Tyson $170.5 million and Segale about $7.5 million.

Oreskovich maintains the debt to Tyson should be cut to $7.5 million, an amount that could be covered by future payments that the Easterday family agreed to in bankruptcy proceedings.

Easterday and Tyson entered into a marketing venture with Japanese company Nippon Ham in 2010 to promote beef from Easterday’s southeast Washington ranching business.

Japanese buyers were told Tyson’s Pasco, Wash., beef plant “slows down” to make choice cuts for Japan.

“The beef is cultivated with utmost care by Cody on a ranch in Washington state in the United States,” the advertising text read. “Making the ranch the main source has enabled delivery of reliable American beef!”

Tyson annually received 45,000 to 50,000 head under the program for at least seven years, but Easterday was not paid for his name or likeness, nor a share of the profits, Oreskovich claims.

Tyson reimbursed Easterday for procuring and feeding cattle. Easterday received the market value of cattle delivered to Tyson’s plant, minus Tyson’s investment and $15 a head.

Oreskovich alleges the company violated the Packers and Stockyards Act by charging Easterday about $40.2 million in interest over 10 years.

Another $10.8 million collected as Tyson’s guaranteed rate of return also violated the act, Oreskovich claims.

Oreskovich has asked Judge Stanley Bastian to postpone a restitution hearing scheduled to be held at the same time as sentencing.

U.S. attorneys do not object to delaying the restitution hearing as long as it doesn’t interfere with Easterday reporting to prison, according to court records.

The Justice Department will recommend that Bastian sentence Easterday to a prison term between 10 years, one month and 12 years, seven months.

Oreskovich has asked for probation, lasting three years, arguing that Easterday’s career in farming and contributions to the community were ruined by a gambling addiction.

Easterday lost $200 million betting on commodity futures contracts and covered his losses with a portion of the proceeds from billing his victims for “ghost cattle,” according to prosecutors.

U.S. attorneys responded Monday to the plea for leniency by noting that Easterday’s theft exceeded his gambling setbacks.

“His addiction to gambling provides no basis for stealing nearly $45 million more than he lost,” the U.S. attorneys stated.