In Re Marriage of Sommerfield


154 Wis. 2d 840, 454 N.W.2d 55 (WI Ct. App., 1990)


Valuation of husband’s accounting business reversed – goodwill of a going concern can be a marketable asset. Evidence here exists that the goodwill is separate from husband’s earning capacity. Determination that there is no separate goodwill based upon conclusion that upon sale husband would have to sign a non-compete agreement is reversed.

[ Full Opinion ]