tlantic Resorts, Ltd., 735 F.2d 61, 66 and n. 9 (3d Cir.1984); National Paintball Supply, inc. I. Gusto, 996 F.Supp. 459 (E.D.Pa.1998); Rose'. Granite City Police Dept, 813 F.Supp. 319, 321 (E.D.Pa.1993). Following these cases, a court would not accept the allegations of jurisdictional facts in a complaint as tru