The following excerpt is from Krakowski v. Am. Airlines, Inc. (In re Amr Corp.), 598 B.R. 365 (Bankr. S.D.N.Y. 2019):
lack of subject matter jurisdiction ... a court must accept as true all material factual allegations in the complaint." Shipping Fin. Servs. Corp. v. Drakos , 140 F.3d 129, 131 (2d Cir. 1998). In addition, a court "may consider affidavits and other materials beyond the pleadings to resolve the jurisdictional question." Margiotta v. Kaye , 283 F.Supp.2d 857, 861 (E.D.N.Y. 2003).
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