HEIRS DEFINED T.C.A. 31-2-104 1. SPOUSE (if no issue) 2. SPOUSE & CHILDREN (if issue) Spouse gets childs share but not less than 1/3 Issue of same degree take equally; remote degree by representation IF NO SPOUSE OR ISSUE 3. PARENT(S) IF NO PARENT(S) 4. SIBLINGS & THEIR ISSUE Deceased siblings issue take by representation IF NO SPOUSE, NO ISSUE, NO PARENT, NO SIBLINGS 5. GRANDPARENT(S) & THEIR ISSUE (1/2 to Paternal side, 1/2 to Maternal side or all to one side if no grandparent or their issue on other side.) GO NO FURTHER UP THE LINE THAN GRANDPARENTS. OTHER ISSUE OF GREAT GRANDPARENTS DO NOT TAKE. [Form 032, Rev. 2000.12.31]