8706 - One person as both partner and employee.

     § 8706.  One person as both partner and employee.        (a)  General rule.--A person may be a partner in and an     employee of the same electing partnership at the same time.        (b)  Effect.--A person who is a partner and also, at the same     time, an employee shall in his capacity as an employee have such     rights and duties with respect to the employing partnership as     may be agreed between employer and employee generally.