The following excerpt is from Dukes v., No. 14-750 (2nd Cir. 2014):
"A plaintiff asserting subject matter jurisdiction has the burden of proving by a preponderance of the evidence that it exists." Makarova v. United States, 201 F.3d 110, 113 (2d Cir. 2000). When determining whether subject matter jurisdiction exists, the district court may examine evidence outside the pleadings. See id. When, as here, it has done so, we review the district court's
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factual findings for clear error and its legal conclusions de novo. See id.
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