On a motion to dismiss an affirmative defense, a plaintiff bears the heavy burden of showing that, as a matter of law, the defense is without merit. The allegations in the answer must be viewed in the light most favorable to the defendant, and the defendant is entitled to the benefit of every reasonable intendment of the pleading, which is to be construed liberally.
Alpha Capital Anstalt v. General Biotechnology Corp., NY Slip Op 00985 (1st Dep't February 16, 2021)
