Samantha was a partner with Joe and Tammy in a law firm inBethlehem, PA. In addition to the three partners, the firm employedone other lawyer (hired as an associate attorney), two paralegals,and one administrative assistant/receptionist. The firm was doingwell financially and had a well-written partnership agreementsetting forth all of the basic requirements for the partnershipincluding division of profits, management responsibilities, etc. AsChristmas 2015 approached, Samantha wanted to earn some extra cashso that she could buy her husband a very special Christmas giftsince Christmas Day was also his 30th birthday. She began taking insome additional clients after regular business hours and
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