The following excerpt is from CBF Indústria De Gusa S/A v. AMCI Holdings, Inc., 850 F.3d 58 (2nd Cir. 2017):
We also review "de novo a district court's decision to dismiss a complaint pursuant to [Federal] Rule [of Civil Procedure] 12(b)(6), accepting all factual allegations as true and drawing all reasonable inferences in the plaintiff's favor." Crawford v. Cuomo , 796 F.3d 252, 256 (2d Cir. 2015) (citation omitted). "To survive a 12(b)(6) motion, the complaint must contain factual allegations that plausibly give rise to an entitlement to relief." Id. (citation omitted).
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