In In re Sam A. Tisci, Inc. (N.D. Ohio 1990), 124 B.R. 42, the Wageners, the vendees, entered into a land installment contract with Sam A. Tisci, Inc., the vendor, for the purchase of property at a sale price of $ 152,000. Id. at 42. In lieu of a cash down payment, the parties executed a promissory note in the amount of $ 12,000, plus interest at ten percent per annum. Id. at 43. After a subsequent amendment, it was agreed that the amount owed on the note was $ 12,600, plus interest at ten percent per annum. Id. The vendees defaulted on the land installment contract and reconveyed the property to the corporation, which later filed for bankruptcy. Id. The trustee in bankruptcy filed a complaint against the vendees to recover on the promissory note. Id. While noting that, pursuant to Norpac Realty Co., there are situations in which equity must determine the result, the bankruptcy judge decided that the vendor was "entitled to keep the down payment as money paid on the contract." Id. at 45. The court further held that it did not matter that the down payment was in the form of a promissory note. Id.