Robert C. Baru, 85, a retired accountant who had lived in Silver Spring for the last 18 years, died of a heart ailment Monday at Washington Adventist Hospital in Takoma Park.

A native of Vienna, Austria, Mr. Baru served in the Austro-Hungarian army during World War I, suffering a wound in Italy that left his left arm partially paralzyed.

In 1917, he completed law school at the University of Vienna and soon afterward opened a law practice in Vienna. In 1938 he and his family left Austria because of his ideological and emotional opposition to the Fascists who had taken over the country.

After brief stays in Rome, London, and Manchester, England, Mr. Baru immigrated to the United States in 1940 and settled in Buffalo, N.Y., where he took a job as an accountant with J.D. Elliott and Co. He also became a certified public accountant and retired from the firm in 1959 as a senior accountant specializing in income taxes.

After his retirement, Mr. Baru moved to Silver Spring to be near his son, Herbert. He worked part-time as an accountant for Bernstein and Co. in Washington for some years after coming to his area.

Mr. Baru was a member of the American Institute of Certified PUblic Accountants. He worshipped at St. Michael's in Silver Spring.

Surviving are his wife, Marie G., of the Silver Spring home, and his son, Herbert, now of Paris.