Horace J. Laughead, 93, of Springfield, Delaware County, a tax accountant and retired General Motors sales manager, died of heart failure last Saturday at Delaware County Memorial Hospital.

Mr. Laughead was a truck sales manager for GM in King of Prussia for 20 years. After retiring in the early 1970s, he worked for the Federal Emergency Management Agency for several years, processing victims' paperwork at disaster sites. Every tax season for more than 10 years, he was an accountant for H & R Block in Springfield, and was assisting clients with tax forms as recently as three weeks ago, his son Richard said. He was also a volunteer with SCORE, conducting classes and counseling small-business owners.

Mr. Laughead graduated from Haverford High School and from Taylor Business School in Philadelphia. During World War II, he served in the Army in Africa and India.

He enjoyed growing vegetables and refinishing antique furniture.

In addition to his son, Mr. Laughead is survived by his wife of 58 years, Jane Drewes Laughead; sons Robert and Stephen; and five grandchildren.

A memorial service will be at noon tomorrow at Collenbrook United Church, 5290 Township Line Rd., Drexel Hill.