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Generally, for the purpose of making funeral arrangements and petitioning for probate:

In the United States and most Western countries a surviving spouse has the legal right to make decisions as the next of kin. In the Unites States and most Western countries when a parent dies leaving no surviving spouse, all his children are his next of kin NOT only the eldest son. Primogeniture, or the right of the eldest son to inherit, is obsolete. It has been relegated to history where it belongs.

In patriarchal cultures in the Middle East most favor a son or male relative.

For inheritance laws you can check the laws of intestacy for your state at the related question link provided below.

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Q: If a husband dies is the wife the next of kin or oldest son?
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