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Mr. Spellman was born in Brooklyn, N.Y., and served in the Navy as a lieutenant junior grade from 1953 to 1956. He received a bachelor's degree in 1949 and a master's degree in the early 1950s, both from St. John's University. He received a law degree from the University of Michigan in 1959 and a master's degree in taxation from New York University in 1961.

He joined the U.S. Justice Department as a trial attorney in the late 1950s. In 1965, he moved with his family to Phoenix, where he worked as a tax specialist with the firm of Murphy, Posner and Franks. He returned to Washington two years later and worked as a tax attorney with the Congressional Joint Committee on Taxation. He retired in 1989. In retirement, he was a special correspondent for the professional journal Tax Notes.

His marriage to Louise Spellman ended in divorce.

Survivors include two children, Elizabeth Spellman and Joseph Spellman, both of Sarasota.

John J. 'Jack' BellFirefighter

John Julian "Jack" Bell, 54, who retired in 2003 as a fire department captain at the Naval Surface Warfare Center in Indian Head, Md., died Oct. 16 at his home in La Plata. He had heart disease.

Capt. Bell spent 30 years as a warfare center firefighter. Starting as a teenager, he also served more than 20 years with the Potomac Heights Volunteer Fire Department in Indian Head.

He was born in Washington and raised in Indian Head. He was a 1970 graduate of Henry E. Lackey High School in Indian Head. He received an associate's degree from Charles County Community College.

His hobbies included hunting and camping.

His marriage to Dianne Gardiner Bell ended in divorce.

Survivors include two sons, Matthew Bell of Baltimore and Nathan Bell of Annapolis; and two brothers, Larry Bell of Syracuse, N.Y., and Paul Bell of Baltimore.

Charles A. IarrobinoNavy Aviator

Charles A. Iarrobino, 91, a retired Navy aviator, died Oct. 12 of cardiac arrest at Knollwood retirement community in the District. He had Alzheimer's and Parkinson's diseases.

Capt. Iarrobino was born in Natick, Mass. He received an undergraduate degree from Boston College in 1937 and his aviator's wings in Pensacola, Fla., in 1939.


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