OPINION AND ORDER Defendant Continental Casualty Company (“Defendant” or “Continental”) moves, pursuant to Federal Rule of Civil Procedure 12(b)(6), to dismiss the complaint (the “Complaint”) of Borah, Goldstein, Altschuler, Nahins & Goidel, P.C. (“Plaintiff”). Dkt. No. 20. For the reasons that follow, the motion is granted. BACKGROUND In this case, Plaintiff seeks insurance coverage for business interruption and related loss caused by Plaintiff closing its offices and suspending its operations in light of the COVID-19 pandemic. Dkt. No. 14. A score of similar cases have been filed in courts across the country. See Pac. Indem. Co. v. Kiton Corp., 2022 WL 2292769, at *1 (S.D.N.Y. June 24, 2022). For the purposes of this motion, the Court takes as true the well-pleaded allegations of the Complaint. “The Court at this stage may also consider statements or documents incorporated into the Complaint by reference, such as coverage provisions in the insurance contract at issue.” Michael Cetta, Inc. v. Admiral Indem. Co., 506 F. Supp. 3d 168, 170 (S.D.N.Y. 2020). I. Insurance Policy Plaintiff is a law firm engaged in the provision of legal services to clients in the New York City area primarily related to real estate and landlord-tenant law. Dkt. No. 14 13. Plaintiff’s principal office is located in Manhattan, although it has satellite offices in Queens, Melville, and the Bronx. Id. 14. During the relevant period prior to the COVID-19 pandemic, Plaintiff employed 57 attorneys and approximately 80 non-attorneys, all of whom operated from Plaintiff’s offices. Id.
15-16. A significant portion of Plaintiff’s business involves in-person appearances by its employees in court and accordingly Plaintiff depends on the courts and governmental administrative bodies functioning. Id.
