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DIXON v. CRAWFORD, McGILLIARD, PETERSON

No. 66935-4-I.

262 P.3d 108 (2011)

Steve B. DIXON, a married person, Respondent/Cross Appellant, v. CRAWFORD, McGILLIARD, PETERSON & YELISH, a Washington general partnership; William M. Crawford and the marital community comprising William M. Crawford and Jane Doe Crawford; John H. McGilliard and the marital community comprising John H. McGilliard and Jane Doe McGilliard; Richard L. Peterson and the marital community comprising Richard L. Peterson and Jane Doe Peterson; Mark L. Yelish and the marital community comprising Mark L. Yelish and Jane Doe Yelish; Michelle Adams and the marital community comprising Michelle Adams and John Doe Adams; and Timothy P. Kelly, a single person, Appellants/Cross Respondents.

Court of Appeals of Washington, Division 1.

September 19, 2011.

Attorney(s) appearing for the Case

Catherine Wright Smith , Smith Goodfriend PS, Seattle, WA, for Appellant.

Paul E. Brain , Brain Law Firm PLLC, Tacoma, WA, for Respondents.

ELLINGTON, J.

¶ 1 This case involves the valuation of a law partnership upon the voluntary disassociation of one partner. The chief question is whether goodwill is properly recognized as an asset. It is. We affirm.

BACKGROUND

¶ 2 The Port Orchard law firm of Crawford, McGilliard, Peterson & Yelish (Crawford) was established in 1980. In 1984, Steve Dixon joined the firm. He became a full equity partner in 1991.

¶...

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