What is the test for a de novo dismissal pursuant to Rule 12(b)(6)?

MultiRegion, United States of America

The following excerpt is from William O. Gilley Enters v. Atlantic Richfield, 561 F.3d 1004 (9th Cir. 2009):

We review de novo a dismissal for failure to state a claim pursuant to Rule 12(b)(6). Knievel v. ESPN, 393 F.3d 1068, 1072 (9th Cir.2005). All allegations of material fact are taken as true and construed in the light most favorable to the nonmoving party. Id.

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