Byron R. Prusky, 72, of Penn Valley, a lawyer and certified public accountant, died of cancer yesterday at home.

For more than 40 years, Mr. Prusky practiced law in the areas of tax planning, estate planning and employee benefits, and he was responsible for incorporating more than 500 small and medium-sized businesses.

He participated in seminars on living trusts and estate planning, was a guest on the former WWDB-FM radio program

Legal Perspectives,

lectured extensively, and wrote articles in legal journals.

He was a member of the bar in Pennsylvania, New Jersey, New York, Maryland, Virginia and Washington.

Mr. Prusky graduated from Cheltenham High School and received a bachelor's degree from the Wharton School of the University of Pennsylvania and a master's degree in business administration from Columbia University.

While working as an agent for the IRS in Philadelphia for five years, he earned a law degree at night from Temple University and, later, a master's degree in tax law from New York University.

He served in the Air National Guard from 1957 to 1964.

In 1965, Mr. Prusky became a founding partner of Bluestein, Prusky & Susman, a law firm in Philadelphia. In 1980, he established Prusky Law Associates, which became Giampetro & Prusky Associates in March.

Mr. Prusky headed the finance committee of Congregation Beth Am Israel in Penn Valley.

He enjoyed boating in Margate, skiing out West with his family, biking, and traveling abroad.

Five years ago, he was diagnosed with parathyroid gland cancer. Although the disease spread, he never gave up, his son James said.

He continued to work, traveled to India, and went scuba diving in the Cayman Islands, his son said.

Mr. Prusky is also survived by his wife of 43 years, Myra Manis Prusky, sons Andrew and Benjamin, and three grandchildren.

A funeral will be at 11 a.m. tomorrow at Joseph Levine & Sons Memorial Chapel, 7112 N. Broad St. Burial will be in Shalom Memorial Park, Philadelphia.

Memorial contributions may be made to the American Cancer Society, 1626 Locust St., Philadelphia 19103.