Docket No. S031761.

6 Cal.4th 767 (1993)

863 P.2d 683

25 Cal. Rptr.2d 438

BEATRICE COMPANY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California.

December 20, 1993.

Attorney(s) appearing for the Case


Daniel E. Lungren, Attorney General, Timothy G. Laddish, Assistant Attorney General, Edmond B. Mamer and Clara L. Slifkin, Deputy Attorneys General, for Defendant and Appellant.

Morrison & Foerster, Charles J. Moll III, Peter B. Kanter, Horwood, Marcus & Braun, Fred O. Marcus and Peter J. Berman for Plaintiff and Respondent.



Beatrice Company (Beatrice) asks this court to clarify whether an assumption of liabilities by a commencing subsidiary corporation in exchange for a transfer of tangible personal property by the parent corporation constitutes consideration for the transferred property which subjects the transaction to taxation under Revenue and Taxation Code sections 6051 and 6006, subdivision (a).1...

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