In Pacific Southwest Realty Co. v. County of Los Angeles (1991) 1 Cal.4th 155, the owner of a commercial property sold the property to the buyer but retained an interest in the real property in the form of a lease covering a portion of the property. (Id. at pp. 163-164.) The seller contended that beneficial use had not transferred due to its exclusive use of the portion of the real property covered by the lease. (Id. at p. 163.) Explaining that there was "no evidence showing a custodial or trust relationship" between the buyer and the seller, our Supreme Court concluded that the buyer of the property had acquired beneficial use of the property, despite the leaseback to the seller. (Id. at p. 164.) Thus, consistent with discussion in the Task Force Report, Pacific Southwest analyzed whether beneficial use was held by two different parties by focusing on whether a fiduciary situation existed, in which one party holds title for the benefit of another. It did not focus on the concept of the ultimate economic benefit.