The following excerpt is from Buckley v. Consolidated Edison Co. of New York, Inc., 127 F.3d 270 (2nd Cir. 1997):
In reviewing a motion to dismiss for failure to state a claim, we must accept as true the factual allegations of the complaint and draw all reasonable inferences in favor of the plaintiff. See, e.g., Bernheim v. Litt, 79 F.3d 318, 321 (2d Cir.1996). Viewed in this light, the facts alleged in the complaint are as follows.
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