Naomi Butts Wheeler, 73, a Montgomery County elementary teacher for 27 years and cofounder of the Tyson Wheeler Funeral Home in Rockville, died Saturday at Washington Adventist Hospital following a stroke.

Mrs. Wheeler began her teaching career in 1928 at Sherwood Elementary School in Sandy Spring. She taught fourth through sixth grades at a number of schools, and retired in 1955 from Wyngate Elementary School in Bethesda.

She and her husband, H. Tyson Wheeler, founded the funeral home in 1959. Mrs. Wheeler retired from the business about three years ago.

She was a native of Darnestown, and had lived in Rockville since 1933.

Mrs. Wheeler attended Towson State University and the University of Maryland.

She had belonged to the National and Maryland state funeral directors associations, the Rockville Professional and Business Women's Club, the Women's Club of Rockville, and the Montgomery County and Maryland retired teachers associations.

She was a member of Montgomery Chapter 93 of the Eastern Star.

Mrs. Wheeler belonged to Rockville United Methodist Church, where she taught Sunday school and was a member of the Women's Society of Christian Education.

In addition to her husband, of the home in Rockville, she is survived by a brother. Herbert E. Butts, of Rockville, and two sisters, Mary B. Ward and Helen Bowman, both of Gaithersburg.