Practice point: The plaintiff must allege the underlying fraud, actual knowledge, and substantial assistance. Actual knowledge may be pled generally.
Student note: As to alleging the underlying fraud, the elements are the misrepresentation or material omission of a fact which was false and which the defendant knew to be false, made for the purpose of inducing the other party's reliance on it; the other party's justifiable reliance on the misrepresentation or material omission; and injury.
William Doyle Galleries, Inc. v. Stettner, NY Slip Op 08743 (1st Dep't December 20, 2018)
Here is the decision.