Court Opinion

ID: 9695172
Source: CourtListenerOpinion
Date Created: 2023-08-25 18:10:44.968649+00
Date Added: 2024-06-11T18:20:09.507809
License: Public Domain

*534CIRILLO, President Judge,
concurring, in part, and dissenting, in part:
I respectfully concur, in part, and dissent, in part. While I agree with the majority’s holding that this case should be remanded for a valuation of the tangible assets of the husband’s architectural partnership, i.e., cash, accounts receivable, personal property and past earnings, I would find that under the facts of this case, there is no “good will” that would constitute marital property subject to equitable distribution.
As noted by the majority, the concept of good will is nebulous at best, and I can find no discernable reason for attributing this characteristic to the architectural partnership of Buckl & Jankowski in this circumstance. The only good will subject to distribution is that attributable to the partnership. An individual’s value does not constitute good will. Beasley v. Beasley, 359 Pa.Super. 20, 518 A.2d 545 (1986). I would hold that this architectural partnership’s only ascertainable value is the unique talents, skill and experience of its individual partners. This value could not be transferred and would be extinguishable if either partner left the firm, therefore, it cannot be considered good will.
MONTEMURO, J., joins.