On requests for rehearing, the court withdrew its previous decision in this matter [112.pdf] based on its finding that movants had not technically been accorded procedural due process with respect to the issue of applicability of the Packers and Stockyards Act to the claims of creditor sheep producers. The court first considered whether any of the sheep producers' claims were incurred postpetition, based on its conclusion that payment to the sheep producers became due at the time and place of delivery of the sheep. Under this guideline, the court used the delivery date to separate clearly prepetition deliveries from postpetition deliveries, which were entitled to priority as administrative expenses if they were incurred for the actual and necessary costs of preserving the bankruptcy estate. The court then considered deliveries that occurred on the same day the petition was filed, finding that the sheep were "delivered" when they were weighed in the trailer and a weigh ticket was created. The court then divided the "day of" transactions into those that were incurred prior to and after the filing of the petition at 1:56 p.m. MDT. The court next considered which postpetition claims were "actual and necessary costs," concluding that delivery of goods should be given the same priority as provision of services. Therefore, all postpetition sheep deliveries were entitled to administrative priority. Finally, the court ruled that administrative claimants were not entitled to interest on their claims, but that the unsecured, prepetition claimants might be entitled to interest, under state law, up to the date of the petition filing.