One way to dispute the existence of large goodwill is to argue that the decedent was a key person in the operation of the business.

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If the decedent was a key person in the operation of the business, it may be argued that the business's success was largely due to their individual efforts and therefore, it is not reasonable to assume that there is a large amount of goodwill attached to the business itself. This argument can weaken the claim of large goodwill in the business.

One Way to Dispute the Existence of Large Goodwill Is