Your *client* should determine if said Corp was appropriately dissolved.

You should also do some research and advise your *client* of the potential liability if a corp/business is acquired via a stock purchase.

"Now buying business"

Perspective helps, and words help. Now is When? Who is buying? What is being bought?

For the Business being bought, is this buying a business (different than what got closed) or the business that was closed; which business is this? The business the corporation used to own and operate is being Bought? Or, a Person that is a shareholder in the now defunct corporation wants to buy a different business? Who is buying, who is selling?

"can I use same corporation"

No, but your client maybe can.  As the alphabet lady noted, kinda depends on whether the old corporation was actually killed off with your State.  Secondly, is a corporation the right fit for an entity type?  Thirdly, if the old corporation was shut down, do you really want to bring it back from the dead?  Are there skeletons in its closet that could come back to haunt the client somewhere down the road?  

No it is not closed by state. In NY we have to dissolve by filing dissolution form and paying fee. So it is still active. Has no other problem. only thing is that I filed final 1120 and state and city final tax returns

 "....I filed"

You, or your client?

@RAM 

You asked the same topic again. You never came back here to Answer the details we are looking for, to be able to be more help to you.