The following excerpt is from Law Office of Andrew S. Bisom v. Howell (In re Howell), 623 B.R. 565 (Bankr. C.D. Cal. 2020):
The "identical issue" requirement addresses whether "identical factual allegations" are at stake in the two proceedings. See, e.g. , Lucido v. Superior Court , 51 Cal 3d 335, 342, 272 Cal.Rptr. 767, 795 P.2d 1223 (Cal. 1990) ("The identical issue requirement addresses whether identical factual allegations are at stake in the two proceedings, not whether the ultimate issues or dispositions are the same.").
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