OPINION & ORDER Before the Court is the motion of Lana Veyda, Patricia Elam, Keith C. Elam and the Estate of Keith Edward Elam (collectively, the “Defendants”) to dismiss Plaintiff’s Third Amended Complaint pursuant to Federal Rules of Civil Procedure 12(b)(1), 12(b)(6), and 12(b)(7). (ECF No. 50.) For the reasons set forth below, Defendants’ motion is GRANTED. I. BACKGROUND For purposes of the motion to dismiss for failure to state a claim, the Court accepts as true the facts, but not the conclusions, alleged by Plaintiff John Mosher in the Third Amended Complaint. (See ECF No. 49 (“TAC”).) A. Facts Sometime in 2001, Plaintiff and Keith Elam, who was also known as “Guru,” formed an enterprise to compose, record, publish and perform original music. (TAC 8.) Guru is also known as Gangstarr, a persona that he created when he came to New York City in the mid-to-late 1980s to pursue a career as a rap artist. (Id. 9.) Working as Gangstarr, Guru signed an independent label deal with “wild pitch records,” adding Defendant Christopher Martin, known as “DJ Premier,” as his DJ.1 (Id.) Together, DJ Premier and Guru wrote, composed and produced nearly all of Gangstarr’s songs and albums, which Guru would perform. (Id.) There were a few exceptions: the album “One of the Best Yet” that Plaintiff recorded, produced and composed, with Guru contributing lyrics; the album “The Ownerz” produced by Plaintiff, who also co-wrote the lyrics and music; and the song “Battle,” which Plaintiff co-produced and cowrote and which is on the soundtrack for the movie 8 Mile. (Id.). In addition to Gangstarr, Guru worked on a side venture called Jazzmatazz, which did not involve DJ Premier. (Id. 10.) As part of Jazzmatazz, Guru released four albums: three written, composed and produced by Guru, and one composed, produced and co-written by Plaintiff, who also performed as an artist on the album and was Guru’s touring and business partner for that venture. (Id.
10-11.) Guru and Plaintiff recorded and performed as 7Grand, made many recordings together, and released five albums as partners. (Id.
