Volume 45 Issue 4 1961 Article Reallocation of Death Taxes between the Federal and State Governments Ralph H. Dwan Earl A. Ruth View Full Article In This Issue Arrangements which Protect Minority Shareholders against Squeeze-Outs Hearing and Believing: What Shall We Tell the Administrative Agencies Reallocation of Death Taxes between the Federal and State Governments The Purpose of Insurance Regulation: A Preliminary Inquiry in the Theory of Insurance Law Investment of Pension and Profit-Sharing Trust Funds in the Employer's Business under the Internal Revenue Code of 1954 Administrative Law Making through Adjudication: The National Labor Relations Board