Sidney M. Horowitz, 77, a certified public accountant who retired from the old Interstate Commerce Commission as a supervisory financial analyst, died Sept. 27 at the Hebrew Home of Greater Washington in Rockville.

He had pancreatic cancer, said his son, Jay Horowitz.

Mr. Horowitz spent nearly 30 years at the ICC until retiring about the time the agency was dismantled in 1995, with many of its functions transferred to the new Surface Transportation Board.

Sidney Morris Horowitz was a native of Brooklyn and a 1956 accounting graduate of Brooklyn College. He spent nine years working for accounting firms in New York before settling in the Washington area in 1967.

He was a member of Kol Shalom, a Conservative synagogue in Rockville, and a past treasurer and board member of the Chelsea Tower condominium association in Bethesda. He lived at Chelsea Tower.

Survivors include his wife of 48 years, Paula Risin Horowitz of Bethesda; two children, Jay Horowitz of North Potomac and Sara Horowitz of Manhattan; and three grandchildren.

— Adam Bernstein