dissenting: On the first issue I agree with the dissent of Judge Murdock. As to the last issue, I agree that for the purpose of applying section 711 (b) (1) (J) (i) all interest is not necessarily of the same class, regardless of the nature or purpose of the borrowings. I would have difficulty here, however, in concluding that the nature and purpose of the borrowings justify the conclusion that the interest paid on the $1,000,000 note is abnormal as to class.