California, United States of America
The following excerpt is from Hoffman v. State Farm Fire & Casualty Co., 16 Cal.App.4th 184, 19 Cal.Rptr.2d 809 (Cal. App. 1993):
2 Appellants appear to have abandoned this claim in argument before the trial court but resurrect it here. They are entitled to do so, since the rule that a litigant cannot argue matters for the first time on appeal does not apply to questions of law. (Carman v. Alvord (1982) 31 Cal.3d 318, 324, 182 Cal.Rptr. 506, 644 P.2d 192.)
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