One Pennsylvania divorce lawyer advanced the idea that sometimes spouses fight over items of intangible value to prolong an inevitable divorce because as long as the spouses are still fighting they are still married.
Bitter fights over intangibles help make the water in the well not only undrinkable but also poisonous.
Sometimes antiques and works of art may be said to have intangible value. In divorce actions, appraisals of some items of intangible value may require the service of professionals.
Intangible value is very difficult to estimate. After all, what is the dollar value of that Bob Dylan record that cannot even be played any longer?