California, United States of America
The following excerpt is from Natividad v. Bank of Am., N.A., A149307 (Cal. App. 2018):
1. We assume the truth of all facts properly pleaded, and accept as true all facts that may be implied or reasonably inferred from those expressly alleged. We do not assume the truth of contentions, deductions or conclusions of fact or law. (Buller v. Sutter Health (2008) 160 Cal.App.4th 981, 985-986.)
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