In Burgos v. Pulse Combustion, 227 A.D.2d 295 (1st Dept 1996) the First Department affirmed a finding that there were issues of fact with respect to whether there was mere continuation or merger successor liability where the evidence established that the purchaser purchased almost all of the predecessor's fixed assets and intangibles, that the predecessor corporation ceased to exist soon after the sale, that the purchased corporation assumed a name nearly identical to that of the predecessor corporation, that at least one officer from the predecessor corporation was retained by the purchasing corporation and that the same products were manufactured at the plants transferred under the purchase agreement.