Cornelius T. Richardson, 60, a local tax attorney and accountant, died Friday at Arlington Hospital after an apparent heart attack.

He was a senior partner in the Falls Church firm of Richardson, Nickolls, Walton and Associates, a legal and accounting firm, from 1970 to the time of his death.

Mr. Richardson moved to the Washington area in 1952 and worked for both the Agency for International Development, where he saw tours of duty in Uganda and Tanzania, and the World Bank from 1964 to 1970. While with the Bank he spend two years in Sudan, as an adviser to that Country's Ministry of Finance.

Born in Hillsboro, Ore., he earned a bachelor's and law degree from the University of Washington, and a master's degree from the Harvard business School.

He worked for Union Carbide, in India, from 1946 to 1950. He also spent a year during the 1950's as an instructor at the University of Kabul, in Afghanistan.

Mr. Richardson is survived by his wife, Frances, of the home in Falls Church; two sons, Dr. Douglas, of Philadelphia and Raj, of Falls Church, and a daughter, Alice Williamson, of Falls Church.

The family suggests that expressions of sympathy may take the form of contributions to For Love of Children (FLOC), Inc., of Washington.