Summary
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.