Eslami v. Eslami
Medical practice may have distributable goodwill. Comparable sales would be the most persuasive evidence of such value, but capitalization of excess earnings was also permissible.
Strauss v. Strauss
Valuation of dental practice reversed where it did not separate general goodwill of business from personal goodwill.
Baker v. Baker
Institutional goodwill, but not personal goodwill, of surgical practice should be included in marital estate. Noncompete agreement does not, by itself, prohibit all future employment.
Helfer v. Helfer
Trial court reversed for failure to account for enterprise goodwill in valuing husband’s chiropractic practice.
Holbrook v. Holbrook
The trial court erred in determining that the marital estate included the goodwill value of John’s partnership. Like an educational degree, a partner’s theoretical share of a law firm’s goodwill cannot be exchanged on an open market.
Spheeris v. Spheeris
Trial court’s determination of goodwill predicated on annual average income before taxes was erroneous. Computation of goodwill should be based on income after taxes, not before.
In Re Marriage of Lewis v. Lewis
Because boarding kennel is a commercial business, it is not subject to Holbrook. Trial court may use entire amount set out in cross-purchase agreement to set value, including compensation for professional goodwill.
In Re Marriage of Hauge v. Hauge
Where husband’s own expert testified to value of goodwill, court need not decide whether a sole dental practice is distinct from a large law firm as in Holbrook.
Marriage of Peerenboom v. Peerenboom
Holbrook limited – saleable goodwill of dental practice is divisible.
In Re Marriage of Sommerfield
Valuation of husband’s accounting business reversed – goodwill of a going concern can be a marketable asset.