Last night as you scrolled through the TV channels to find an action flick, you came across an old movie with tough guy, James Cagney, called “Yankee…

Last night as you scrolled through the TV channels to find an action flick, you came across an old movie with tough guy, James Cagney, called “Yankee Doodle Dandy”. Although not particularly your kind of movie, you stayed on that channel for a few minutes because Cagney and another guy were in partnership together. They were arguing over who was the senior partner and who was the junior partner, even though, clearly, they started the business at the same time. If you were brought on board as their present-day business advisor, you would explain to them that all partnerships have at least one general partner (known as the senior partner) and one limited partner (known as the junior partner).

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