 In the meantime the assets of the estate are earning income for tenant for life, whereas the life tenant should only receive income from the estate net of the debts; the rule in "Allhusen v White" requires the life tenant to make a contribution.The judgment of the Court was given by the Vice Chancellor, Sir William Page Wood.The rule was summarised by Romer LJ in "Corbett v Commissioners of Inland Revenue" [1938] 1 KB 567 as follows