CARL L. SMITH

JACKSON -- Carl L. Smith, 51, of Jackson, died Wednesday, Dec. 14, 1994, at St. Francis Medical Center in Cape Girardeau.

He was born April 30, 1943, in Cape Girardeau, son of Luther Roy and Erma Simpson Smith. He and Amy McCaleb Gundy were married Dec. 26, 1971.

Smith was a 1961 graduate of Jackson High School, 1965 graduate of Southeast Missouri State University, received an accounting degree from the University of Illinois-Champaign, and received CPA certification in March 1979.

He taught at Jackson High School and in the Pattonville School District, and was in management with Sears in St. Louis and Champaign four years. He started Carl Smith CPA Firm in Jackson in 1981.

He was a member of New McKendree United Methodist Church, Jackson Evening Optimist Club, Troop 311 Boy Scout Committee, and was active in the summer youth programs of the Optimist club.

Survivors include his wife; two sons, David and Michael Smith of the home; a daughter, Julie Gundy of Springfield; a sister, Lawanna Bell of Perryville; his stepmother, Mabel Smith of Jackson, and a grandson.

Friends may call at McCombs Funeral Home from 6-8 p.m. today.

A memorial service will be held at 10:30 a.m. Saturday at the funeral home, with the Revs. Otto Steinhaus and O. David Griffin officiating. Private burial will be in Russell Heights Cemetery.