This is a bit of sad info: "There was no consideration to the "physical" items involved in the business as those items would go naturally via inheritance"

Because the point of "being in business" would be to sell Assets at a reasonable price, first. Intangible assets are sort of "the left over valuation" and that's where Goodwill comes from.

You should leverage what matters in the tax code. You mentioned this was left-over computers, which would be taken out of service long before Goodwill is fully amortized.

Which is why we get Mentored on business buyouts.

"the father is no longer involved with the business, so the son is just "buying" the "fees"."

Yep; that is "buying nothing for something."

"There are no goods sold, just opinions that are paid for via fees. There really isn't anything to amortize."

Well, now you are learning that isn't true.

"It's set up more like a mortgage/loan that the father has financed, but a 1098 wont work (I don't think), because there is no "property"."

You are learning something new.

"Sorry to be a bother, but I want all parties to get what they deserve, and I can't figure out how to show that the son is spending the money, and thus write off the expense."

It's not Expense. I don't know more ways to explain this part.