Any distribution of cash to shareholders would be a dividend not a share purchase, so capital gains tax basis is irrelevant. Besides that, any distribution would need to be authorized by UnifiedOnline, Inc. which is controlled by Billy. Otherwise UnifiedOnline is free to spend the Chanbond money as it deems appropriate.
The point is that capital gains/loss basis for UOIP stock is irrelevant with regard to any payment of lawsuit proceeds left over, if any. Not that we are going to see a penny in any case.
Consult an accountant for further information. As regards UOIP, this is an academic question.