On a motion to dismiss for failure to state a claim, pursuant to CPLR 3211(a)(7), the court must afford the pleadings a liberal construction, pursuant to CPLR 3026, take the allegations in the complaint as true, and afford the plaintiff the benefit of every possible favorable inference. A motion court must only determine whether the facts, as alleged, fit within any cognizable legal theory. Whether a plaintiff can ultimately establish its allegations should not be considered in determining a motion to dismiss. Under CPLR 3211(a)(1), dismissal is warranted only if the documentary evidence conclusively establishes, as a matter of law, a defense to the asserted claims.
Charles Schwab Corp. v. Goldman Sachs Group, Inc., NY Slip Op 04520 (1st Dep't August 13,2020)
Here is the decision.