MEMORANDUM OPINION
FRANK W. KOGER, Bankruptcy Judge.
In the matter presently under consideration, the Court must determine whether an agreement between Ford Motor Credit Company, as assignee, and Charles and Sylvia Hoskins is a true lease or security for a conditional sales contract. For the following reasons, the Court determines that the agreement is a true lease, and rules in favor of Ford Motor Credit Company in this adversary proceeding.
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