103 Wis. 2d 327, 309 N.W.2d 343 (WI Ct. App., 1981)
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. There is a disturbing inequity in compelling a professional practitioner to pay a spouse a share of intangible assets at a judicially determined value that could not be realized by a sale or another method of liquidating value.
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