The following excerpt is from Owens v. Nuxoll, No. 2:12-cv-01482KJN (E.D. Cal. 2013):
When ruling on a motion to dismiss for lack of subject matter jurisdiction, the court takes the allegations in the complaint as true. Wolfe v. Strankman, 392 F.3d 358, 362 (9th Cir. 2004).
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