California, United States of America
The following excerpt is from Chung v. Liu, B285402 (Cal. App. 2019):
"The essential elements of an action for money . . . had and received are: (1) a statement of indebtedness of a certain sum, (2) the consideration made by the plaintiff, and (3) nonpayment of the debt. [Citation.]" (First Interstate Bank v. State of California (1987) 197 Cal.App.3d 627, 635.)
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