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.
Goodwill of husband’s interest in professional practice is a martial asset.
No goodwill for movie director.
Husband had personal goodwill in restaurant as he was essential to its success.
Oral surgery practice had no goodwill as it has no continuing patient base or continuing costumers.
Automobile transport business has goodwill and is properly valued using capitalization of excess earnings method.