DE VANE, District Judge.
The validity of the prenuptial agreement and the sufficiency of consideration to sustain it, as between the parties, is not challenged by defense counsel. They maintain, however, that the plaintiff's transfer of funds to the trust was taxable because the term "consideration" as used in Section 503 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 585, is not the same thing as common-law consideration and point to the decision in Commissioner...
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