Nevada Supreme Court

In Re: Estate of Ulvang (civil)

March 12, 2026142 Nev. Adv. Op. No. 22

Summary

The court held that NRS 134.070 requires a per capita without representation distribution, so only the decedent's living first cousins inherited and a first cousin once removed could not inherit by representation. It reached that result because the statute's reference to the "next of kin in equal degree" is clear, consistent with civil-law degrees of kinship, and supported by longstanding precedent and statutory-construction principles. The court affirmed the district court's heirship determination.