New York Supreme Court October 16, 2001 (In re New Jersey Window Sales, Inc.)

*529OPINION 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.