From Michigan dairy farming. Refers to a dead cow that's buried on its back with its leg protruding out of the ground in order to minimize the size of the hole to be dug. Colloquial use refers to anything that is completely, absolutely dead with no hope whatsoever of it being saved or resurrected.
"Did you see that burning car. That thing is cow's legs up for sure!"
by rural magician May 24, 2021
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