The following excerpt is from Chen v. Coven, 15-3464 (2nd Cir. 2017):
In reviewing the dismissal of a complaint for lack of subject matter jurisdiction, we review legal conclusions de novo and accept "all material facts alleged in the complaint as true and draw[] all reasonable inferences in the plaintiff's favor." Liranzo v. United States, 690 F.3d 78, 84 (2d Cir. 2012). "The plaintiff bears the burden of proving subject matter jurisdiction by a preponderance of the evidence." Id. (citation omitted).
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