The following excerpt is from Zachman v. Wells Fargo N.A., Case No.: 15-cv-2909-BEN (JMA) (S.D. Cal. 2016):
A challenge to the existence of subject-matter jurisdiction under Federal Rule of Civil Procedure 12(b)(1) may be either facial or factual in nature. Wolfe v. Strankman, 392 F.3d 358, 362 (9th Cir. 2004). A facial 12(b)(1) motion involves a limited inquiry into the allegations of the complaint. Id. In doing so, courts must assume all material allegations in the complaint to be true and determine whether a lack of federal
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