It's not an empty shell. There is a judgement and receivable, while be it a far cry, better chance of finding a CO2 breathing ice fish on Io or a moon of Saturn next week. The other thing is there is a website operating and being paid for. Technically and empty shell would A) not have a receivable or cash value future asset B) an operating and paid store front I.E. website. Those are the first two elements of a "active entity". 1) assets and 2) location of active operation and paid rent, I.E. web domain.