Defendant is personally liable for the rent due under the subject lease, since he admits having signed it as president of a corporation that had been previously dissolved pursuant to the Tax Law, and fails to show that entering into the lease was necessary to the winding up of the corporation's affairs ( see Brandes Meat Corp. v. Cromer, 146 AD2d 666; Keystone Mech. Corp. v. Conde, 309 AD2d 627). As defendant lacks a meritorious defense, we need not consider whether it has a reasonable excuse for the default ( see Eugene Di Lorenzo, Inc. v. Dutton Lbr. Co., 67 NY2d 138, 141).