California, United States of America
The following excerpt is from WA Sw. 2, LLC v. First Am. Title Ins. Co., 192 Cal.Rptr.3d 423, 240 Cal.App.4th 148 (Cal. App. 2015):
In conducting our de novo review, we must give[ ] the complaint a reasonable interpretation, and treat[ ] the demurrer as admitting all material facts properly pleaded. [Citation.] Because only factual allegations are considered on demurrer, we must disregard any contentions, deductions or conclusions of fact or law alleged.... (People ex rel. Gallegos v. Pacific Lumber Co. (2008) 158 Cal.App.4th 950, 957, 70 Cal.Rptr.3d 501.)
[192 Cal.Rptr.3d 426]
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