Re Richards (deceased) - [1974] 2 NZLR 60

Trusts and trustees — Payment and incidence of income and corpus — Farming business carried on by trustee under will — Livestock increased — Tenant for life cannot compel realisation of additional stock — Accounting as between life tenant and remaindermen — Additional stock to be shown in accounts at standard value and as profit — Surplus profit placed in suspense account and remaining unpaid becomes due to life tenant on death of life tenant — Interest on amount due from date of death until payment.