Remember, a Tax Lease is really just an Equity Share with different perecentages, but still with all the responsibilities contractually falling on the tenant.
In Re. to what Bud B. said, if there ever was to be a question of non-deductibilty re. an unsecured note for purchase money, any such note could certainly be secured by the by acquring party’s beneficiary interest in the trust (a collateral assignment with a U.C.C. filing).