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MATTER OF N.J. WINDOW SALES

189 Misc.2d 528 (2001)

735 N.Y.S.2d 724

In the Matter of NEW JERSEY WINDOW SALES, INC., Petitioner. PRECISION SPECIALIST METAL & GLASS, INC., Lienor.

Supreme Court, New York County.

October 16, 2001.

Attorney(s) appearing for the Case

Edward A. Stein, New York City, for petitioner.

Weidenbaum & Harari, New York City, for lienor.

OPINION OF THE COURT

EDWARD H. LEHNER, J.

The central issue before me is whether the mechanic's lien filed herein is valid when filed in 2000 by a New Jersey entity which was incorporated in 1984 but dissolved in 1990 by the New Jersey Secretary of State for failure to pay taxes, and which has never qualified to do business in New York although it did a significant volume of business here.

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