Dennis J. Tang and Alice Shu-Ling Tang - Page 5

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          by setting forth petitioner's qualification as a medical doctor             
          with many years of experience.  Then it goes on to speak of                 
          petitioner's knowledge of methods to activate life energy so that           
          self-healing and healing of others is possible.  The advertise-             
          ment specifically mentions petitioner's knowledge of methods that           
          would enhance a doctor's healing abilities by better allowing him           
          to detect viruses and bacteria.  The advertisement does not use             
          the word "acupuncture"; however, it does imply acupuncture by               
          referring to energy channels or meridians.  These meridians or              
          channels are important in the treatment of patients through the             
          use of acupuncture and acupressure.                                         
               In response to petitioner's advertisement, Dr. Kun C. Chan             
          contacted petitioner.  Dr. Chan is a doctor of medicine and                 
          acupuncture.  Dr. Chan received a medical degree in China from a            
          school in the city of Wuhan.  Dr. Chan is licensed to practice              
          acupuncture in the State of California.  Dr. Chan is a share-               
          holder of Shanghai Acupuncture Clinic and Institute, Inc.                   
          (Shanghai Clinic), a California corporation.  Dr. Chan had                  
          signatory authority over Shanghai Clinic's bank account.                    
               Dr. Chan was practicing acupuncture and acupressure during             
          the years herein at issue.  Acupuncture is a technique whereby a            
          professional attempts, using thin needles, to puncture the skin.            
          This process attempts to restore the body's energy flow so that             
          the yin and the yang are balanced.  The yin and the yang are                






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