On a defendant's motion to dismiss a complaint for failure to state a cause of action, the court must construe the complaint liberally, accept the allegations as true, and gve the plaintiff the benefit of every favorable inference. Whether the plaintiff can ultimately establish its allegations is not part of the calculus in deciding the motion. Unlike on a motion for summary judgment where the court searches the record and assesses the sufficiency of the parties' evidence, on a motion to dismiss the court merely examines the adequacy of the pleadings.
Ayers v. Bloomberg, L.P., NY Slip Op 01762 (2d Dep't March 16, 2022)
