The money paid and the name on the shipping label do not constitute purchasing a firearm. That is done when you complete and sign the 4473 and it is approved. If you are the actual purchaser of the firearm then it is a legal purchase. Lets say Bob was approached by Jim who offered him a couple of hundred dollars over the purchase price to buy him a firearm. Bob goes and makes the purchase and gives the firearm to Jim. He has committed a crime because he answered and signed the 4473 that he was the purchaser of the firearm.
Have a nice day at the range
NRA Life Member