California, United States of America
The following excerpt is from Teitelbaum Furs, Inc. v. Dominion Ins. Co., 21 Cal.Rptr. 671 (Cal. App. 1962):
At the trial plaintiffs were asserting the affirmative on the issue of whether a loss occurred and as to the amount of loss, assuming that a theft did occur, and thus, had the burden of proving both of said issues. As was stated in Griess v. State Investment & Ins. Co., 98 Cal. 241, 244, 33 P. 195, 196; 'The policy being a contract of indemnity, it was incumbent upon the plaintiff to prove the amount of his loss.'
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