In re Havill (Deceased): Havill v Public Trustee - [1953] NZLR 443

Trusts and Trustees — Apportionment of Income — Trust to pay Income of Fourth Share of Residue to Life-tenant — Trustees carrying on Hotel Business — Life-tenant dying during Accounting Year — Profit for whole Year in which Life-tenant died to be apportioned de die in diem to Date of Life-tenant's Death and Amount so ascertained to be Paid to His Executors.