complaint中每個count下的第一段都是對前40段的引用：
41 Plaintiff hereby adopts and re-alleges the allegations set forth in paragraphs 1 through 40 as though fully set forth herein.
answer中，每個count下的第一句都是
COUNT I – all allegations for paragraphs 41-48 are DENIED
被告認為這已經間接地否認了1-40，這是一種general denial
