'Going concern value' is marital asset in divorce

Business Valuation UpdateVol. 3 No. 7
Legal and Court Case Update
July 1997
8021 Offices and Clinics of Dentists
621210 Offices of Dentists
marital dissolution/divorce
going concern, marital dissolution, sole proprietorship

Gaydos v. Gaydos
93 A.2d 1368, 1997 Pa. Super. LEXIS 1298
May 12, 1997
State Court
Superior Court
Kenneth Perkins, CPA (for wife); Stanley Pollack (for husband)


This case, reviewed en banc by the nine judges of the Pennsylvania Superior Court, addresses whether or not "going concern value" should be identified as an intangible asset distinguished from "goodwill" and thus a marital asset subject to equitable distribution.

See Also

Gaydos v. Gaydos

At issue is what distinction exists between goodwill and going concern value in the context of valuing a sole proprietorship for equitable distribution purposes.