Publication Date
5-13-1998
Abstract
This essay presents the thesis that the enhanced earnings capacity of a career (human capital) that results from the investment of community labor and community funds during a marriage is an intangible asset, career goodwill, that can be valued in the same manner as other forms of goodwill. Other commentators, most notably Allen Parkman, have proposed valuing human capital in a similar manner. Courts have been inconsistent in their recognition of this goodwill because of conceptual difficulties in understanding the nature of goodwill and because courts fail to understand how to value this goodwill. The essay presents a principled approach to valuing this goodwill consistently, regardless of the type of career or form of business enterprise.
Publisher
University of New Mexico School of Law
Document Type
Student Paper
Recommended Citation
Matise, Brian K.. "A Principaled Approach to Valuing Career Goodwill as Distributable Community Property." (1998). https://digitalrepository.unm.edu/law_studentscholarship/58
Comments
42 p. ; An outstanding student paper selected as a Honors Paper.