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The order of descent and distrubution is absolutely controlled by the particular state's laws. It is not a federal jurisdiction question, but a matter for the state legislature. There are few non-state specific general rules. Generally speaking, when there are no "descendents", the laws look to the "ascendants". Ascendants move up the family line from the decedent to his parents first. If there are no parents, then the line moves out to the children of the parents, in other words, the person's brothers and sisters. If no brothers and sisters, then to their children, i.e., the decedent's neices and nephews and so on down those lines. But as the above answers correctly point out, that particular state's laws are the ones that count, not generalities like in this paragraph.

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Q: In what order will heirs be considered if all of the lineal descendants are deceased?
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