It is not really clear from your question all the information necessary to answer your question. Was there a will from the person who died? Are the children of first cousin the children of a living first cousin or deceased first cousin?
If the person who died did not have a will, and there was no spouse or children, and if there are no living parents, no living brothers or sisters, no living nieces or nephews or their descendants, no living aunts or uncles, then first cousins would be next in line.
As this gets quite complex, you should consult a probate attorney in your area.
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I agree with Jon's answer. If there is no will and if first cousins are the next of kin as defined under the laws of intestacy, then the children of a deceased first cousin would take that deceased cousin's share.
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It depends on whether there is a Will or not. Matthew Duggin is a probate attorney in Knovxille can probably advise you. His number is (865) 357-9988.
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