Carter Taylor Gibson, 83, the founding president and board chairman of Carter Gibson, Inc., a Bethesda commercial kitchen equipment concern, died of a heart ailment Sept. 20 at his home in Chevy Chase.

During the 1950s, he had served on the Vienna Town Council.

Mr. Gibson was born in Washington. He graduated from the old Central High School and Ohio State University.

He began his career as a commercial kitchen contractor and consultant in 1925 as a stock boy with a Washington firm. In the late 1920s, he worked in New Jersey.

He returned to Washington in 1930, and became president of the old S. W. Steinmetz Co. He founded Carter Gibson Inc. in 1958 and remained the head of the firm until his death.

He had been a member of the Washington Host Club, the Kenwood Golf & Country Club in Bethesda, the Junior Golf Program, and the Touchdown Club of Washington. He also was a past president of the St. Johns College High School Fathers Club.

Mr. Gibson was a member of the Vienna Lions Club and a founder of the Vienna Lions Little League and the Babe Ruth League. He had been a member of Our Lady of Lourdes Catholic Church in Bethesda and St. James Catholic Church in Falls Church.

Since 1957, he had been a member of Little Flower Catholic Church in Bethesda.

Survivors include his wife of 49 years, the former Anne Heath, of Chevy Chase; a daughter, Carter-Anne Nadonley of Bethesda; two sons, Neal D., of Richmond, and Jerry L., of Harpers Ferry, W.Va.; a sister, Gray Cavanaugh of Boca Raton, Fla., and four grandchildren.