Pursuant to CPLR 3211(a)(7), the court must accept as true the facts as alleged in the pleading, accord the plaintiff the benefit of every possible favorable inference, and determine only whether the facts as alleged fit within any cognizable legal theory. Where evidentiary material is considered and the motion has not been converted to one for summary judgment, the criterion is whether the non-moving party has a cause of action, not whether he has stated one.
Burton v. Porcelain, NY Slip Op 00291 (2d Dep't January 24, 2024)