FREEMAN, District Judge.
This case is before the Court on plaintiff's motion for summary judgment under Rule 56(c) of the Federal Rules of Civil Procedure, 28 U.S.C.A. The question involved is whether a certain instrument is a debenture and therefore subject to the documentary stamp tax imposed by Sections 1800 and 1801 of the Internal Revenue Code of 1939, as amended, 26 U.S.C. §§ 1800 and 1801, or a promissory note and hence not taxable.
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