The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1995, Landmark Communications, Inc.

DATE: Wednesday, August 23, 1995             TAG: 9508230401
SECTION: LOCAL                    PAGE: B6   EDITION: FINAL 
DATELINE: CHESAPEAKE                         LENGTH: Short :   32 lines

LUTHER J. HOWELL

Luther John Howell, 85, of the 600 block of Madera Road, died on Tuesday, Aug. 22, 1995, in a Norfolk hospital.

He was a self-employed certified public accountant in Norfolk for many years and also served the U.S. Bankruptcy Court as an accountant for over 30 years. He was the son of the late Elizabeth Cox and Needham H. Howell.

Mr. Howell was a member and class treasurer of ``The Wesleymen'' of Epworth United Methodist Church, a member of the Norfolk Kiwanis Club, Norfolk-Virginia Beach Executives Club, Virginia Independent Certified Public Accountants Association, Tidewater Bankruptcy Bar Association, and the Men's Bible Study Group of Royster Memorial Presbyterian Church. He also was an U.S. Army veteran of World War II.

Survivors include his wife, Carol Watson Howell; a son, Rusty Howell of Chesapeake; a stepson, Raymond C. Cunningham of San Francisco, Calif.; and a sister, Bernice Houching of Virginia Beach.

A graveside service will be conducted at 11 a.m. Friday in Forest Lawn Cemetery, by Judge Hal J. Bonney Jr. Memorial contributions may be made to The Wesleymen Scholarship Fund, 408 Boush St., Norfolk 23510.

KEYWORDS: DEATH OBITUARY

by CNB