and only uncontroverted factual allegations are accepted as true.... ” Id. (internal citations omitted). Both the movant and the pleader are permitted to use affidavits and other pleading materials to support and oppose the motion to dismiss for lack of subject matter jurisdiction. See Makarova v. United States, 201 F.3d 110, 113 (2d Cir.2000) (citation omitted). “Furthermore, ‘jurisdiction must be shown affirmatively, and that showing is not made by drawing from the pleadings inferences favorable to the party asserting it.’ ” Gunst v. Seaga, No. 05 Civ. 2626, 2007 WL 1032265, *2 (S.D.N.Y. Mar. 30, 2007) (quoting Shipping Financial Services Corp. v. Drakos, 140 F.3d 129, 131 (2d Cir.1998)); see also State Employees Bargaining Agent Coal. v. Rowland, 494 F.3d 71, 77 n. 4 (2d Cir. 2007) (<HOLDING>). A motion to dismiss for failure to state a
holding that the court can look beyond the face of the pleadings in order to find predicate jurisdictional facts when deciding a motion to dismiss for lack of subject matter jurisdiction holding that a court may review any evidence such as affidavits and testimony to resolve factual disputes concerning the existence of jurisdiction holding that in ruling on a rule 12b1 motion the court may consider exhibits outside the pleadings to resolve factual disputes regarding jurisdiction holding that if the resolution of a factual issue is necessary for a ruling on a motionto dismiss the court must go beyond the pleadings and resolve any disputed issues of fact holding that in a motion to dismiss for lack of subject matter jurisdiction a court may resolve disputed factual issues by reference to evidence outside the pleadings including affidavits