George Warren Ingling, 83, and investigator for the Internal Revenue Service in Washington for about 30 years and then an official on Guam, died of cardiorespiratory arrest Monday at his home in Summit, N.J.

Mr. Ingling was bornin Newark, N.J., and grew up in new Brunswick, N.J. he attended RutgersUniversity and then served in the Army in France in World War I. At the end of the war, he enrolled at the University of London.

He moved here in 1923 and made his home on Falls Church. He began his federal career with the old was department. He transferred to the old Burear of Internal Revenue as an investigator and continued with it after it became the Internal Revenue Service. He retired in 1955.

He then moved to Guam, where he was commissioner of revenue and taxation and then assistant secretary-co-ordinator of federal programs on the island, which is a U.S. possession in the Marianas in the Pacific.

Mr. Ingling retired a second time about 1970, and then spent a year as chairman of the board of the Guam Poer Authority.

Survivors include a daughter, Dr. Jane I. Johnson, of the home, a brother, Donald T., of Wichita, Kan., and two grandchildren.