Dentist’s professional goodwill is not a divisible marital asset. Court distinguishes solo practitioner, where goodwill is only reputation for competency, from clinic with many employees where goodwill does not rest on reputation of any one person.
Because of the speculative nature of professional goodwill, any such goodwill of husband’s solo dental practice could not be made part of the marital estate.
No goodwill in ophthalmology practice.
Goodwill of solo law practice is too speculative – more equitable to consider earning power and set alimony.
An attorney’s professional goodwill is not a divisible marital asset.
Value of husband’s interest in the goodwill of his medical practice is limited to the value as determined by the practice’s stockholder’s agreement. Follows Holbrook.
Salaried employee of a medical association does not possess goodwill for equitable distribution purposes.
Solo dental practice goodwill is ability to acquire future income, which is not a divisible asset.
Oral surgery practice had no goodwill as it has no continuing patient base or continuing costumers.
Inclusion of goodwill in accounting practice is reversed.