We consider codimension
one foliations of closed, Reimannian 3-manifolds. We show all branched surfaces
constructed from a foliation and a transverse flow are conjugate. We use branched
surfaces to define an equivalence relation on foliations transverse to the same
nonsingular flow. Under this relation, foliations in the same equivalence class need
not be topologically conjugate yet they will share important qualitative
properties.