California, United States of America
The following excerpt is from Lewis v. RDM Mgmt., B280728, B287407 (Cal. App. 2020):
settlement offset has "'"the burden of proof as to each fact the existence or nonexistence of which is essential to the claim for relief or defense that he is asserting"'"]; Conrad v. Ball Corp. (1994) 24 Cal.App.4th 439, 444 (Conrad) ["A defendant seeking an offset against a money judgment has the burden of proving the offset."].)
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