When reviewing the dismissal of a complaint for lack of subject matter jurisdiction, how do we review the factual findings and legal conclusions de novo?

When reviewing the dismissal of a complaint for lack of subject matter jurisdiction, we review the district court's factual findings for clear error and its legal conclusions de novo. Liranzo v. United States, 690 F.3d 78, 84 (2d Cir. 2012). Upon review, we conclude that the district court correctly ruled that it lacked diversity jurisdiction because the parties were both citizens of New York State. However, the district court erred by dismissing the Telecommunication Act claim for lack

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of federal question jurisdiction rather than for failure to state a claim.