The following excerpt is from Butitta v. Carbajal, 116 F.3d 1485 (9th Cir. 1997):
We review de novo the district court's dismissal for failure to state a claim. See Buckey v. County of Los Angeles, 968 F.2d 791, 793-94 (9th Cir.1992). Review is limited to the contents of the complaint, and all allegations of material fact are taken as true and construed in the light most favorable to the non-moving party. See id. at 794.
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