GOLLEHON FARMING, Gollehon Grain Co., Greg P. Alzheimer, Jim Anderson, Larry F. Arendt, Armstrong Farms, Bar Triangle J Ranch, B.M. (Bud) Beastrom, James Beastrom, Cecil Benjamin, Dellas Bentz, Carter Berg, et al, Dennis Bertsch, Herman Bertsch, Roger Bertsch, Myrna Bertsch, Randy Bertsch, Piusblack, Arlo Bodin, Sidney Boe, Albert L. Boeckel, Gaylen E. Brandt, Gilbert Braun, Ervin Bren, Budak Farms, Bart Burdick, Jerry Buxbaum, Donna Buxbaum, CA Weeding & Sons, Lloyd L. Calkins, Don Canham, Chapin Farm Account, Charles Senner, Inc., Christine Christiansen, Helen Christiansen, Carlyle H. Colby, Cottonwood Farms, Inc., D & H Murphy, Inc., Marvin O. Dahl, Gerda M. Dahl, Dallas Merchant & Sons, Inc., Dave Jones Farms, Inc., Dekker, Inc., Tom Dekrey, Bennie Dewald, Craig Dewald, Diamond Ring Farms, Diamond V Corporation, DJR, Inc., Clifton Dockter, Don Simonson Ranch, Inc., Donald L. Hafla, Downs Inc., Earl Green, Inc., Myron Eberts, Gary Ediger, Eissinger Land & Cattle Co., Jeff Ellingson, Peter C. Ellis, Eugene Engen, Ray Erbele, Tim Erbele, Erwin Gackle, Inc., Jay Estvold, F. Monte Lassonde Farms, Gerry L. Farver, Dale Fellon, Wayne F. Fisher, Tim Fix, Anne Fix, Flaten Ranch, Inc., Gaylen Fleming, Fred R. Lassonde Farms, Arlee Fried, Kent J. Fritz, Lavonne Fritz, Gary Geisinger, Jim Gentry & Dion Estates, Gentry Land & Livestock, Inc., Gerald Huber Company, Gerhard Rau Estate, Golden Grain Farms, Inc., Golden Prairies, Inc., Grand Valley Farms, Inc., Green Ridge Farm, Guldborg Bros., Inc., H.R. Beiber & Sons, Inc., Tim Hafla, Linus Hager, Haglund Ranch, Inc., Hall Farms, Walter L. Hammermeister, Mike Hardes, Sheldon Haroldson, Gene Hartman, James L. Harvey, Harvey Farms, Curtis Hase, Mohammed Hattum, Ray Hauck, Bradly Wayne Hauff, Brian Lee Hauff, Curtis Wayne Hauff, Dennis Hauff, Rosella Hauff, Dan Haynie, Vernon C. Heer, Roy Heintzman, Luella Hendricks, et al, Peggy Hendricks, et al, Rodney Hendricks, Louie Hendricks, Randy Henke, G.G. Henne, Hess Ranch, Inc., Elmer J. Heupel, Roger D. Hill, Tom A. Hill, Stanley Hillerud, Louis Hitz, Llewellyn Hoffner, Arlene Hoffner, Tom Holzer, Houg Bros. JV, Houg Farms, Inc., Stephen Hoversland, Gerald Huber, Alyce Huber, Hubing Ranch, Inc., Herman Hulm, Steve Hulm, Floyd R. Hurt, Darcy Irion, Albert Isaak, Robert Isaak, et al, Ronald Isaak, Jadel Corner Farms, Terry D. Jewell, Terry L. Jordan, K.G. Farms, Inc., Kaczmarek Farms, Leo Kahm, Marco Kahm, Larry Kaibel, Harvey Karge, G.M. Kary, Al Keebler, Robert Zimmerman, Charles Keim, Ivan Keller, Curtis D. Kenner, Kim Kenner, David Kenner, Dean Kenner, Marla Kenner, Harold Kenner, H. Vernon Kessler, David Kessler, KH, Inc., V. Floyd Kindle, Sharon Kindle, Eugene Kinzel, John Kinzel, Gabe Kinzel, Jerry Kittelson, Arnold Kjelgaard, Brent Kleinsasser, Leland Kleinsasser, Harlan Kling, Donald Konzak, Jess Kouba, Karen Kouba, Morgan Kouba, William J. Kraft, Tony Krance, Harry H. Krause, Brenda Krause, David Krogedal, Merle Krogedal, Clarion Kubas, David L. Kubas, David V. Kubas, Del Kubas, Wayne Kubas, Marla Kubas, Kubesh, Inc., Byron Kubick, Randy Kudrna, Kudrna & Witte, Inc., Casey Kukla, John Kusler, L.H. Gibbs, Western Exchange, James J. Laeger, Alice M. Laeger, Arlyn Land, Christ Lang, Gary Lang, Jeff Larson, Mark Larson, George Laturnus, Lazy J Five Ranch, Lewis & Joyce Rooney Ranch, William A. Leys, Thomas J. Lill, Lindberg Grain, Inc., Lindberg Ranch, Inc., LNL Partnership, Joe Loh, Tim Loh, Lost Horseshoe Farm, Loudon Corporation, Roger Ludwick, Clarence C. Luft, Lyders, Inc., M & M Farms, M & G Farms, Charles G. Maier, Greg Maier, Mark R. Lassonde Farms, Milton T. Markuson, Duane Marsh, Larry Martin, David Matejovsky, Norma Matejovsky, Dennis D. Mayer, Brenda Mayer, James L. McCabe, Rebecca McCabe, Donald K. McCann, John McCarter, Earl McKeever, Harlan P. Mehling, Bernice Meidinger, Sidney L. Meidinger, Michael Morrison Farms, Inc., Willard J. Michels, Mike & Patty Ogan Farm, James Mikkelsen, Bert Mikkelsen, Hope Mikkelsen, Laverne C. Mikkelsen, Miller Family Farm, Steven Miner, Ed Morlock, Mortenson Brothers, Mullendore Farms, Jerry L. Muth, Herbert Nathan, Carl Nelson, et al, Dennis Nelson, et al, Donald A. Nelson, Jon O. Nelson, Nelson Farms, Inc., Scott Neubauer, Laurene Neubauer, Mike Neubauer, Robert Newton, Kelly Nitz, William H. Nitz, Randolph Nodland, Luther Nodland, Northridge Farms, Inc., O.M. Skari & Sons, Inc., Oligmueller Farms, Doug Olschlager, Curtis J. Olson, Gilbert Ost, Charles Oster, Rueben Oster, Sheldon Oster, Larry E. Pavlicek, Harold Peabody, Lyle Peterson, Frank Peyerl, Shirley Peyerl, Gordon Pieterick, Pine Butte Ranch, Pleasant Valley Farm, Inc., Stanley J. Pollestad, Prairie Elk Ranch, Inc., Walter H. Presler, Adeline Presler, Tony Rambousik, Otto Raszler, Kenneth Rauser, Margie Reinbold, Gary L. Reinke, Kenny Reis, Nicole Reis, Jena Reis, Glenn Renner, Delma Renner, Rex and Leann Haskins Joint Venture, Rindy Brothers, Ralph Rivinius, Ron Rivinius, Dan Rivinius, Henry Rivinius, Robert Roach, Walter Robertson, Margaret Robertson, Rocking JT Ranch, Inc., Rocky Ridge Ranch, Inc., Ann Roppel, Michael Roppel, Debbie Roppel, Terry Roppel, Rorvig Farms, Darrel Roy, Katherine Roy, Roy Family Farms, Romain A. Ryder, Yvonne Ryder, S & L Farms, Inc., Ronald L. Safty, Jay M. Sandstrom, Mark Sandstrom, Allen Schiller, Verlyn Ray Schimke, Morris Schlecht, Gary D. Schmidt, Murriel Schmidt, Schmidt Herefords, Inc., Lauren Schmiess, Randall Schnase, Ann Kalmbach, Linda Schott, Neil Schott, Schurrs, Kenneth B. Seehafer, Grant Settingsgard, Donald Shoal, Art Sickler, Rose Sickler, Sikorski & Sons, Simonson Ranch, Inc., Edward Solberg, Don Sondrol, Kenneth K. Sondrol, Robert Sondrol, Scott J. Sondrol, Nels Sorensen, John Steffen, Clarence Steffen, George L. Stensland, Joann C. Stensland, Sten Slandranch, Inc., Bert Steppler, Gene Stoeser, Rodney Stoeser, Randall Stotz, Janice Stotz, Harlow Strandlund, Randy Striefel, Rick Strom, Robert Swenson, Rod Swenson, T Kubesh Farms, Inc., The Porter Farm, T Jon Farms, Tom Ellis Farms, Inc., Tom's Tarentaise Ranch, Inc., Traeholt Farms, Trangfarms, Inc., Triple H Farms, Alvin E. Tschetter, Calvin Tschetter, Chester Tschetter, U-Heart Grain Farm, John Urton, Norman R. Vine, Bruce Voegele, Melissa Voegele, Daniel Volk, Robert D. Volk, W-G Senner, Inc., Mike Wagner, Karl A. Waitschies, Willard Wallman, Robert C. Week, Whitetail Grain Company, Ron Wieseler, Eugene Wirtz, Eldon Wold, Larry N. Wolf, Johnny Wolf, Victor Wolf, Mary Elaine Wolf, George Wood, Ruby Wood, Carol Wood, Wood Family Joint Venture, Wookey Bros., YF Corp., Yale Farmers Cooperative, Young Brothers Farm, Ziegler Bros., Robert Zimmerman, William Zimmerman, Zuther Farms, Inc., Jonnie Zvonek And Wilmer Zvonek, Plaintiffs-Appellants,
v.
UNITED STATES, Defendant-Appellee.