dissenting.
I respectfully dissent. While I agree with much of what is written in the majori*335ty and concurring opinions, I believe that this panel should reach the issue of whether North Arkansas has a claim to the Dairy Termination Payments due to the forced sale of its collateral. As the concurring opinion ably notes, this forced sale undoubtedly impaired the rights of North Arkansas in the collateral. While neither the majority nor the concurring opinion felt that this panel should decide this question, I disagree and would decide it in the manner described in Judge Bowman’s concurrence. Therefore, I would allow North Arkansas to assert an interest in the Dairy Termination Payments to the extent of the difference in the fair market value of the cattle when used for dairy production and the proceeds from the sale of the cattle for slaughter or export.
Accordingly, I dissent.