JAMES RAY MOORE

Lawrence, Ks. - James Ray Moore, 77, died December 16, 2011 at his home in Lawrence. He was born on December 30, 1933 at Dodge City, the son of Glen and Alta Marie (Beals) Moore

He grew up on the family wheat farm in Gray County, Kansas. He attended schools in Montezuma, graduating from Montezuma High School in 1951. He then attended Kansas State University and The University of Kansas where he received his B.S. in business accounting in 1963, and his M.S. in accounting in 1964. He went on to receive his J.D. in law in 1967.

He began his professional career with the international public account firm of Arthur Young & Company (predecessor of Ernst & Young) in their offices in New York, Kansas City, and in Honolulu where he held the position of Director of Taxes. He also served as Director of Taxes for Dillingham Corporation, a multi-national conglomerate at their corporate offices in Honolulu.

He was a CPA and an attorney at the Douglas county appraiser office for seventeen years before retiring in 2009. He had certified public accountant certificates in Kansas and Hawaii and was admitted to the Kansas and Federal bars.

He was an active member of the Lawrence Second Ward of the Church of Christ of Latter Day Saints.

Survivors include two nieces, Carol L. Anderson, Roseville, California, Susan M. Pueschel, Kamuela, Hawaii, two nephews, Stephen R. McCullough, Bonner Springs, and Darrel D. McCullough, Littleton, Colorado. He was preceded in death by one sister Betty Conard in June of 2002.

Graveside services will be held at Maple Grove Cemetery, Dodge City, on Friday, December 23, 2011 at 10:00 A.M. There will be no visitation. Swaim Funeral Home, Dodge City is in charge of arrangements. Thoughts and memories may be shared in the online guest book at www.swaimfuneralhome.com