specially concurring.
I agree that the goodwill value of husband’s practice should be considered as marital property under the particular circumstances of this case. However, I perceive no abuse of discretion in the trial court’s decision not to specify a dollar value for the goodwill for purposes of property division. This is because the trial court concluded that the other marital property should be divided equally between the parties, but that the goodwill should be a resource for the payment of maintenance. The court correctly observed:
“. . [T]he going concern value [good will] is peculiarly tied to the names and skills of the Petitioner [husband] The Respondent will share in this income by way of maintenance, and to consider it in property settlement would allow her double consideration of that value.”
However, because the trial court failed to make the findings requisite for an award of maintenance, see § 14-10-114, C.R.S.1973,1 would remand the case for findings of fact on this issue only.