From: Rabbi Moshe Sofer
To: Rabbi Ber
Three partners' sons were managing a vinegar factory when one son negligently lost partnership funds by keeping them in his stockings rather than a chest pocket. The Chasam Sofer rules that the loss must be shared equally among all three partners, finding that the individual father of the negligent son cannot be singled out because the partnership knowingly delegated operations to the sons and the ba'alim exemption applies mutually. He recommends compromise but holds this ruling if no agreement is reached.
Source: Shu"t Chasam Sofer CM §168