California, United States of America
The following excerpt is from People v. Griego, B283947 (Cal. App. 2018):
5. Although we have not found any California cases interpreting the phrase "it is what it is," a Tennessee appellate court examined the phrase in the context of a case with similar facts. (See State v. Welch (Tenn. Crim. App., Oct. 13, 2016, No. M201500361CCAR3CD) 2016 WL 5944999.) In that case, the defendant was asked during a police interrogation about suspected drug paraphernalia found in his home, to which he responded, " 'it is what it is.' " The Tennessee appellate court noted that a reasonable juror could conclude this statement was an implicit admission that the items were, in fact, drug paraphernalia. (Id. at p. *15.)
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