What is the test for dismissing a complaint for failure to state a claim de novo?

MultiRegion, United States of America

The following excerpt is from Macias v. Zenk, 495 F.3d 37 (2nd Cir. 2007):

We review the district court's dismissal of Macias' complaint for failure to state a claim de novo "accepting as true all facts alleged in the complaint and drawing all inferences in favor of the plaintiff." Faulkner v. Beer, 463 F.3d 130, 133 (2d Cir.2006) (internal quotation marks omitted).

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