On a motion to dismiss a complaint for failure to state a cause of action, pursuant to CPLR 3211(a)(7), the court must afford the pleading a liberal construction, accept all facts as alleged in the pleading to be true, accord the plaintiff the benefit of every possible inference, and determine only whether the facts as alleged fit within any cognizable legal theory. The test of the sufficiency of the complaint is whether it gives sufficient notice of the transactions, occurrences, or series of transactions or occurrences intended to be proved and whether the requisite elements of any cause of action known to our law can be discerned from its averments. Whether the plaintiff can ultimately establish its allegations is not a part of the calculus, and any deficiencies in the complaint may be amplified by supplemental pleadings and other evidence.
Cabrera v. Rallye Motors, LLC, NY Slip Op 01885 (2d Dep't April 12, 2023)