Sometimes short and concisely written opinions contain much information. Today, we continue with  Jefferson Apts., Inc. v Mauceri  2016 NY Slip Op 26230  Decided on July 25, 2016  Supreme Court, Queens County  Ritholtz, J. are simple.  An accounting firm is hired to oversee the basic accounting needs of a corporation.  Lots of money is missing.  It takes a while to figure out that there is a problem.  What happens to the professional negligence suit?

CPLR 3211 Motions

“To obtain a dismissal pursuant to CPLR 3211 (a) (1), the defendant must establish that the documentary evidence which forms the basis of the defense be such that it resolves all factual issues as a matter of law and conclusively disposes of the plaintiff’s claim (see, Leon v Martinez, 84 NY2d 83 [1994]; see also, Sheridan v Town of Orangetown, 21 AD3d 365 [2005]).

CPLR 3211(a)(7) permits the court to dismiss a complaint that fails to state a cause of action. The complaint must be liberally construed and the plaintiff given the benefit of every favorable inference (see, Leon v Martinez, 84 NY2d 83, supra; Aberbach v Biomedical Tissue Servs., Ltd., 48 AD3d 716 [2008]; Mitchell v TAM Equities, Inc., 27 AD3d 703 [2006]). The Court must also accept as true all of the facts alleged in the complaint and any factual submissions made in opposition to the motion (see, 511 W. 232nd Owners Corp. v Jennifer Realty Co., 98 NY2d 144 [2002]; Sokoloff v Harriman Estates Dev. Corp., 96 NY2d 409 [2001]; Alsol Enters., Ltd. v Premier Lincoln-Mercury, Inc., 11 AD3d 493 [2004]).

If a court can determine that the plaintiff is entitled to relief on any view of the facts stated, its inquiry is complete and the complaint must be declared legally sufficient (see, Campaign for Fiscal Equity, Inc. v State of New York, 86 NY2d 307, 318 [1995]; see also Sokoloff v Harriman Estates Dev. Corp., 96 NY2d 409 [2001]; Stucklen v Kabro Assoc., 18 AD3d 461 [2005]). Although factual allegations contained in the complaint are deemed true, bare legal conclusions and alleged facts that are flatly contradicted by the record are not entitled to a presumption of truth (see, Lutz v Caracappa, 35 AD3d 673, 674 [2006]; Matter of Loukoumi, Inc., 285 AD2d 595 [2001]; accord, Guggenheimer v. Ginzburg, 43 NY2d 268, 275 (1977) (“[T]he sole criterion is whether the pleading states a cause of action, and if from its four corners, factual allegations are discerned, which taken together, manifest any cause of action cognizable at law a motion for dismissal will fail.”); Sabre Real Estate Grp., LLC v. Ghazvini, 140 AD3d 724 [2016] (reversing complaint’s dismissal); Hooker v. Magill, 140 AD3d 589 [2016] (“Plaintiff’s pleadings and sworn statements in opposition to the motion, when viewed in the light most favorable to her and all reasonable inferences drawn in her favor, state a legally sufficient claim.”); Hutchison v. Kings Cty. Hosp. Ctr., 139 AD3d 673 [2016]; Fough v. Aug. Aichhorn Ctr. for Adolescent Residential Care, Inc., 139 AD3d 665 [2016]; Soldatenko v. Village of Scarsdale Zoning Bd. of Appeals, 138 AD3d 1002 [2016]; Fedele v. Qualified Pers. Residence Trust of Doris Rosen Margett, 137 AD3d 965 [2016]; Butler v. Magnet Sports & Entertainment Lounge, Inc., 135 AD3d 680, 680-681, lv. to appeal dismissed, 27 NY3d 1032 [2016]; E & D Grp., LLC v. Vialet, 134 AD3d 981, 982 [2015] (“[T]he criterion is whether the [plaintiff] has a cause of action, not whether he [or she] has stated one, and, unless it has been shown that a material fact as claimed by the [plaintiff] to be one is not a fact at all and unless it can be said that no significant dispute exists regarding it, dismissal should not eventuate.”); Sokol v. Leader, 74 AD3d 1180, 1180-1181 [2010] (“Whether a plaintiff can ultimately establish its allegations is not part of the calculus.”); Cooper v. 620 Props. Assocs., 242 AD2d 359, 360 [1997] (“If from the four corners of the complaint factual allegations are discerned which, taken together, manifest any cause of action cognizable at law, a motion to dismiss will fail.”).”