Finn v. Finn

I respectfully disagree with the majority’s holding that the value of the law firm’s goodwill is not to be considered in evaluating the community’s partnership interest. The firm’s goodwill is an asset of the partnership entity, and it does not belong to either the separate or community estate of the individual partners. Bromberg, Source and Comment, TEX.REV.CIV.STAT.ANN. art. 6132b, § 28-A (Vernon 1970). Thus, the Nail decision is inapplicable here. The goodwill of the law partnership is analogous to the corporate goodwill addressed by the court in Geesbreght v. Geesbreght, 570 S.W.2d 427,…