In re the Estate of Adler

OPINION OF THE COURT

Eve Preminger, S.

*358As an incident to her final accounting, the Public Administrator requests a determination of the identity of decedent’s distributees. Based on the record submitted before a court attorney-Referee, the court determines that decedent was survived, as her distributees, by four paternal first cousins and two maternal first cousins, four of whom postdeceased. The question presented is whether one of the postdeceased first cousins, who is both a paternal first cousin and a maternal first cousin,1 is entitled to one share or two, i.e., one share from the maternal…