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Elliot Jacobs (Lawyer A) and Samuel Lofgren (Lawyer B) are partners in a law firm that specializes in business law. The two partners employ a staff of three, including a full-time paralegal, a full-time administrative assistant, and a part-time receptionist.

Both lawyers have wives who periodically come into the office to assist in the operations of the law firm. The wife of Lawyer A does payroll and monitors the books, while the wife of Lawyer B (once a paralegal herself) gets involved in the more complex paralegal research. Currently, neither wife is compensated; however, with the wives' involvement in the operations of the law firm, both Lawyer A and Lawyer B could take a portion of their income and pay it to their wives.

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