Write a plain language explanation of how one justifies personal goodwill – you need to mention court cases and explain what works and what does not work. Selected examples of cases… Martin Ice Cream, 110 TC 189 (1998) Kennedy, TC Memo 2010-206. Bross Trucking, TC Memo 2014-107 Estate of Adell, TC Memo 2014-155 MacDonald 3 TC 720 (1944) It is important that for each case that you do cite that you provide enough detail so it is clear why the case it important, what were the facts, how did the court analyze the facts, what conclusion was reached, and what are the implications for someone attempting to make a personal goodwill argument.
