In considering a motion pursuant to CPLR 3211(a)(7) to dismiss a complaint for failure to state a cause of action, the court must afford the pleading a liberal construction, accept the facts as alleged in the pleading as true, accord the plaintiff the benefit of every possible favorable inference, and determine only whether the facts as alleged fit within any cognizable legal theory. Defendants bear the burden of establishing that the complaint fails to state a viable cause of action.
Ramirez-Gomez v. Empire Today, LLC, NY Slip Op 01248 (2d Dep't March 5, 2025)