Below is the probate of his estate:
from the Digitalarkivet, Telemark fylke, Eidanger, Dodsfallsprotokoll 1893-1933 pg 165
His "heirs" were the Eidanger poor-law authorities (welfare agency, poor relief). The deceased had been supported by Eidanger parish for several years. Any little bit he had remaining was owed to the parish.
Gunder died a poor man.
my Great Great Grandfather
Gunder Andreas Nilsen
b: 11 Apr 1843 Øvald, Eidanger, Telemark, Norway
d: 24 Aug 1930 Mulen gamlehjem, Eidanger, Telemark, Norway
To work hard your whole life as a tenant farmer and die with nothing? It makes perfect sense to me why so many of Gunder Andreas' contemporaries and family chose instead to take a chance on "the dream of Amerika".