In reviewing an order dismissing a complaint for failure to state a claim, what is the test for accepting all allegations of material facts?

MultiRegion, United States of America

The following excerpt is from Mangiaracina v. Penzone, 849 F.3d 1191 (9th Cir. 2017):

2 In reviewing an order dismissing a complaint for failure to state a claim, we accept all allegations of material facts as true, and we construe the facts in the light most favorable to the plaintiff. Nordstrom v. Ryan, 762 F.3d 903, 908 (9th Cir. 2014).

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