California, United States of America
The following excerpt is from Midstate Theatres, Inc. v. County of Stanislaus, 128 Cal.Rptr. 54, 55 Cal.App.3d 864 (Cal. App. 1976):
As stated in Hadley v. City of Ontario (1974) 43 Cal.App.3d 121, 128, 117 Cal.Rptr. 513, 518 decided after Topanga, 'We do not mean to hold that formal findings of fact, such as would be prepared by a court, must be entered'.
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