Ashcroft v. Iqbal
In Ashcroft v. Iqbal, 129 S. Ct. 1937, 1949 (2009), the U.S. Supreme Court held that a complaint must state a claim to relief that is plausible on its face in order to survive a Rule 12(b)(6) motion to dismiss.
The Court held that a claim has facial plausibility only when the pleaded factual allegations enable the court to draw the reasonable inference that the defendant is liable for the alleged misconduct. Id. Superficial recitals of the elements of a cause of action, supported by mere conclusory statements, do not suffice to withstand a motion to dismiss. Id. Although trial courts take factual allegations in a complaint to be true, a legal conclusion rephrased as a factual allegation need not be accepted. Id.