Jerry Jensen, Nelson, Rosholt, Robertson, Tolman & Tucker, Boise, Idaho, for debtor-in-possession., Larry E. Prince, Holland & Hart, Boise, Idaho, for G. Kent Taylor., Lloyd J. Walker, Twin Falls, Idaho, for various growers., Jeffery J. Ventrella, Elam, Burke & Boyd, Boise, Idaho, for Department of Agriculture., Thomas C. Mannschreck and Mark B. Perry, Moffatt, Thomas, Barrett & Blan-ton, Boise, Idaho, for First Sec. Bank., David L. Whitney and Ronald P. Rainey, Alexanderson, Davis, Rainey, Whitney & Kerrick, Caldwell, Idaho, for California Bean Growers., R. Michael Southcombe and Joseph M. Meier, Clemons, Cosho & Humphrey, Boise, Idaho, and Marc R. Carlson, Hopp, Beck-mann & Lionberger, Longmont, Colo., for Klein Bros, Ltd., Michael G. Morfitt, Boise, Idaho, for Small Business Admin., Chris H. Hansen, Quane, Smith, Howard & Hull, Boise, Idaho, for Western Trading Co., Gary L. McClendon, Boise, Idaho, for U.S. Trustee., John M. Melanson, Weaver & Melanson, Buhl, Idaho, Richard D. Greenwood, Stephan, Slavin, Kvanvig, Greenwood, Stone & Trainor, Thomas M. Robertson, Coleman, McIntyre, Ritchie & Robertson, Fred D. Decker, Decker & Hollifield, Paula Brown Sinclair, Twin Falls, Idaho, Terry L. Myers, Givens, McDevitt, Pursley, Webb & Buser, Richard A. Cummings, Imhoff & Lynch, Boise, Idaho, for various growers., Tom N. Ambrose, Lindsay, Hart, Neil & Weigler, Boise, Idaho, for United Fire and Casualty., Grant Atkinson, on his own behalf.