Problem: Joan, who is a massage therapist graduate, incorporated a massage type business with one of her minor children as the shareholder. Michelle, who is also her best friend, is a regular client of which Joan had rendered massage services each month. Michelle paid Joan's professional service thru her insurance privilege from her company. Michelle felt that she wants one more massage service and, this time, she wants to use the insurance of her son, Jake, and her son's name as though the client of Joan. Joan issued a receipt in the name of Jake.
Issues: Legality of the contract and ethics