The following excerpt is from Emiabata v. Farmers Ins. Corp., 19-2854-cv (2nd Cir. 2021):
When considering the dismissal of a complaint for lack of subject matter jurisdiction, we review factual findings for clear error and legal conclusions de novo. Makarova v. United States, 201 F.3d 110, 113 (2d Cir. 2000).
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