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MATTER OF N.J. WINDOW SALES (PRESCISION)

190 Misc.2d 654 (2002)

741 N.Y.S.2d 387

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

Supreme Court, New York County.

March 5, 2002.

Attorney(s) appearing for the Case

Weidenbaum & Harari, New York City, for lienor.

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

OPINION OF THE COURT

EDWARD H. LEHNER, J.

The issue now before me is whether the notice of lien filed by Precision Specialist Metal & Glass, Inc. (Precision) on February 4, 2000, when it was not in existence by reason of having been dissolved in 1990 by the New Jersey Secretary of State for failure to pay taxes and when it was not qualified to do business in New York, should now be declared valid in light of

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