https://www.taxtmi.com/caselaws?id=67879 A deceased partner's share in the firm's goodwill was held not includible in the dutiable estate where she had retired from the partnership shortly before death and the remaining partners had taken over the firm's assets and liabilities. On those facts, no separate enforceable right in goodwill survived for the estate, and retirement severed her interest in that asset. The prior view in similar matters was followed, and the proposed inclusion of goodwill in the estate was deleted. en-us Mon, 03 Sep 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67879 A deceased partner's share in the firm's goodwill was held not includible in the dutiable estate where she had retired from the partnership shortly before death and the remaining partners had taken over the firm's assets and liabilities. On those facts, no separate enforceable right in goodwill survived for the estate, and retirement severed her interest in that asset. The prior view in similar matters was followed, and the proposed inclusion of goodwill in the estate was deleted. Case-Laws Income Tax Mon, 03 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67879