Harry Marselli, 68, a Department of Justice attorney for 44 years who specialized in tax appeals, died at Georgetown University Hospital Tuesday of heart and lung failure.

Mr. Marselli began his career at Justice in 1934, when he moved to Washington from St. Louis. He was assigned to the department's tax division and remained in it until his death. Among the appeals he handled over the years were several involving hundreds of millions of dollars that arose from excess profits during World War II and the Korean conflict. In recent years, he had devoted much of his time to questions of court procedures and tactics.

He was a intelligence officer in the Coast Guard during World War II.

Mr. Marselli was born in St. Louis. His parents took him to Carrara, Italy, when he was 5 and the family remained in Italy during World War I. They returned to the United States about 1920. Mr. Marselli graduated from DePaul University in Chicago in 1924 and from the Washington University Law School in St. Louis in 1931. He was in private practice in St. Louis before moving to Washington.

He was a member of the American, D.C. and Federal bar associations.

Survivors include his wife, Gloria Garcia Marselli, whom he married on Dec. 10, 1949, of the home in Washington, and his mother, Videa Marselli, and a brother, Edward, both of Conroe, Tex.