Article 10 the estate of the decedent shall be inherited in the following order.

第十条遗产按照下列顺序继承。

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OVERVIEW: the second wife argued that the personal property on a farm belonged to her as the surviving wife of the decedent and as the administratrix of his estate.

概述：第二妻子辩称作为死者的妻子以及其遗产的管理人其有权拥有农场上的个人财产。

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The estate of the decedent shall be inherited in the following order: First in order: spouse, children, parents. Second in order: Brothers and sisters, paternal grandparents, maternal grandparents.

遗产按照下列顺序继承，第一顺序：配偶、子女、父母。第二顺序：兄弟姐妹、祖父母、外祖父母。

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You will likely find the assistance of a qualified estate planning attorney helpful, especially if the decedent was wealthy or has a particularly complicated estate.

FORBES: Understanding the Role and Responsibilities of an Executor

Did you know that many items are subject to the federal estate tax even if the decedent never had a chance to enjoy them?

FORBES: Weird tax tidbits

If the decedent owned widely-scattered properties, and did not keep good records, the probate estate can cost tens of thousands of dollars.

FORBES: Estate Planning Overview and Objectives