The following excerpt is from Islands Rests., LP v. Affiliated FM Ins. Co., Case No.: 3:20-cv-02013-H-JLB (S.D. Cal. 2021):
637 F.3d 1047, 1054 n.4 (9th Cir. 2011) (citation omitted). In addition, a court may consider documents incorporated into the complaint by reference and items subject to judicial notice. See Coto Settlement v. Eisenberg, 593 F.3d 1031, 1038 (9th Cir. 2010).
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