California, United States of America
The following excerpt is from Estate of Buck, 29 Cal.App.4th 1846, 35 Cal.Rptr.2d 442 (Cal. App. 1994):
13 Appellants suggest we must deem their challenge to be jurisdictional for the purpose of demurrer because they have described it as such in their complaint. However, as we explained previously, although we must accept the truth of the facts alleged in the complaint, we need not accept appellants' alleged conclusions of law. (Blank v. Kirwan, supra, 39 Cal.3d at p. 318, 216 Cal.Rptr. 718, 703 P.2d 58.)
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