That "other business" just so happens to CONVENIENTLY be almost identical to that of Hipp Cricket (thereby adhering to one of the Tax Code's most rigorous requirements for the transfer of NOLs).
HOWEVER, IT DOESN'T HAVE ANY LOSS CARRY-FORWARDS, and because of that it must fork over to Uncle Sam a whopping 35% of its net revnue each and every year of its operations going forward.
Doesn't it strike you as 'odd', and maybe even 'downright stupid' to gut a business for a few patents and such ... while abandoning the single most valuable asset of that gutted business ... an asset that could protect your revenue stream for years to come?
Are we so foolish as to believe that?
Do YOU believe that?