Edward Francis Hores, 64, a tax law specialist with the Internal Revenue Service, died Wednesday at Northern Virginia Doctors Hospital after a stroke.

Born in Bridgeport, Ohio, he was a graduate of St. Charles College in Columbus, Ohio, and received a master's degree from St. Vincent College in Latrobe, Pa.

Mr. Hores came to Washington in 1939 to work for the IRS. He served as a Navy lieutenant on a transport ship in the Atlantic during World War II and received the Legion of Merit.

Returning to IRS after the war, Mr. Hores also attended George Washington University, earning a law degree.

In 1956, he and a brother, William Hornes, established B and E Construction Co., general contractors, in Temple Hills, and operated the firm until 1965.

Mr. Hornes then returned to the IRS as a tax law specialist.

He was a past commander of the Department of Virginia, Catholic War Veterans, past president of the Baileys Crossroads Host Lions Club and a member of the Knights of Columbus.

He is survived by his wife, Mildred, of the home in Falls Church; a daughter, Janice, of Marin County, Calif.; a son, Charles, of Hamilton, Va.; two sisters, Gertrude Johnson and Bernice Crinkey, and a brother, Thomas, all of Bridgeport, Ohio, and two other brothers, William, of Temple Hills, and Gerald, of Pittsburgh.