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The UCC applies to the sale of the tangible assets of a business. In Foster v. Colorado Radio Corporation, 381 F2d 222 (10th Cir 1967) the court held that even though the main purpose of the contract in issue was the transfer of a radio station as a going concern, the sale of those assets which were within the Code's definition of 'goods' was governed by the provisions of the Sales Article. The court reached a similar conclusion in Allen v. Baker, 109 Or 443, 447, 220 P 574 (1923), where it was held that the inventory of a going business, specifically ...