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INDUSTRIAL ASPHALT v. ST. BD OF EQUALIZATION

Docket No. B052993.

5 Cal.App.4th 1237 (1992)

7 Cal. Rptr.2d 444

INDUSTRIAL ASPHALT, INC., et al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Second District, Division Four.

April 28, 1992.

Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Appellant.

Latham & Watkins, Thomas G. Bost, William C. Choi and Jayne Fan for Plaintiffs and Respondents.

OPINION

STEPHENS, J.* —

FACTS

The facts were stipulated, but a very brief summation establishes that Industrial and Huntmix were (and are) California corporations doing business in asphalt-related endeavors. They formed a joint venture partnership (referred to hereinafter as Venture) to do the same type of business.

Industrial contributed assets of $46,307,000 to Venture, which...

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