ELLINGTON, Judge.
This case arises from Healthcare.com Corporation's ("Healthcare") purchase of computer software and other assets from WirelessMD, Inc. Consideration for the sale included Healthcare's forgiveness of almost $3 million WirelessMD owed to Healthcare, plus Healthcare's promise to pay royalties to WirelessMD based on a percentage of the net profits from the resale of the software. When Healthcare failed to sell the software and generate any royalties...
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