https://www.taxtmi.com/caselaws?id=64913 Goodwill is capable of passing on the death of a partner, and a partnership clause providing for dissolution on death or denying the legal heir any claim to goodwill does not prevent that asset from being treated as property passing on death for estate duty purposes. On that basis, the deceased partner's share in the firm's goodwill was includible in the principal value of the estate. The valuation of the goodwill was not in dispute. en-us Thu, 06 Nov 1986 00:00:00 +0530 Fri, 11 Feb 2011 11:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64913 Goodwill is capable of passing on the death of a partner, and a partnership clause providing for dissolution on death or denying the legal heir any claim to goodwill does not prevent that asset from being treated as property passing on death for estate duty purposes. On that basis, the deceased partner's share in the firm's goodwill was includible in the principal value of the estate. The valuation of the goodwill was not in dispute. Case-Laws Income Tax Thu, 06 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64913