Court dismissed transfer as consideration-free when alimony obligations were already due and payable.

The Administrative Court dismissed the applicant's request to reclassify a property transfer as non-consideration-based. The applicant transferred a share of their home to their minor children in exchange for future alimony payments that were already legally due and payable. The court determined that because the alimony obligations had already accrued, the transfer constituted valid consideration under tax law.