In Re Estate of McCubbin

The issues central to this action are whether the good will attendant to a physician’s medical practice and the opportunity to operate the practice for profit survive the physician’s death and thus become a part of his personal estate. Dr. Robert J. McCubbin operated a medical practice as an unincorporated sole practitioner. He died intestate in 1970, leaving as his heirs at law his wife, Irene McCubbin, and three children from his previous marriage. Irene was appointed administrator of the estate. During the years after the doctor’s death, Irene has operated a medical clinic in the same…