United States Bankruptcy Court, S.D. Indiana March 27, 1997, 19-70110 (In Re Lundeen)

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OPINION

LARRY L. LESSEN, Bankruptcy Judge.

The issue before the Court is whether the goodwill of the Debtor’s podiatry practice is an asset of the bankruptcy estate.

The Debtor, Richard O. Lundeen, obtained his license for the practice of podiatric medicine in the State of Indiana in 1977. He served a one year residency at Westview Hospital in 1978, and he became an employee of Jack B.