It also gives the substantial deference to pleadings that is required by other 12(b) motions and was advocated bi the Carteret line of cases. See Oxford First Corp. PNC Liquidating Corp., 372 F.Supp. 191, 192-93 & n. 2 (E.D.Pa.1974) (relying on the case law in other 12(b) motions to support the procedure of a