Goodwill gain - which state?

[JenMO]

Client lives in MO, sold business- assets and goodwill in DE. All assets reported in year of sale because of ord gain. Does the goodwill continue to be a DE item, or would it be like interest and follow the taxpayer?

[ChEAr$]

Goodwill

Client lives in MO, sold business- assets and goodwill in DE. All assets reported in year of sale because of ord gain. Does the goodwill continue to be a DE item, or would it be like interest and follow the taxpayer?

is an asset, the use of which related to DE business,hence any gain is taxable thereto.