James Dugan (plaintiff) was married to Rosaleen Dugan (defendant). They were married in 1958 and separated in 1978. James sued Rosaleen for divorce. James was an attorney and operated his law practice as a professional corporation. The trial court granted a dual no-fault divorce and entered a judgment dividing the marital estate. The trial court included the value of James’s law practice, including its goodwill, as part of the estate. The law practice was determined to be worth approximately $250,000, and the goodwill component was valued at approximately $180,000. James appealed, arguing that the component for goodwill should not have been included for a legal practice.