|BANGOR and BOCA RATON, Fla. - Israel Sydney Laeger, 84, died unexpectedly Sept. 6, 2007, in St. Louis, from injuries sustained in a fall. He was born Oct. 26, 1922, in New York City, to Charles and Tillie Laeger. He attended New York City public schools and graduated from City College of New York in 1943. Upon graduation, he immediately entered the U.S. Army, where he served as a first lieutenant in Europe during World War II. Upon discharge from the Army at the end of the war, he returned to New York City, received his certification as a CPA and entered law school at New York University, from which he graduated in 1951. He was admitted to the New York Bar. At the outbreak of the Korean War he was recalled for Army duty and again served his country honorably. Mr. Laeger moved to Bangor in 1953 and entered the accounting practice. Within a few years he established his own accounting firm. Over the years he built up a substantial practice throughout eastern and northern Maine, and he continued to work up until his death. Among his many accomplishments was establishing the validity under U.S. tax law of professional corporations, a precedent with national importance for medical and legal professionals. Mr. Laeger married Marion Goldberg, of New York, in 1947. They were married for 41 years until her death in 1988. Mr. Laeger remained active both physically and mentally until his death. He skied for many years at Sugarloaf and elsewhere, and he hiked the mountains and trails of Acadia National Park with his family on a regular basis. He was an avid reader with a wide range of interests, including science, philosophy, history and religion. He greatly enjoyed music and photography, and he encouraged these interests in his grandchildren. He was a member of both Beth Abraham and Beth Israel Congregations, Bangor. He is survived by his three daughters and sons-in-law, Susan Laeger Sturc and John H. Sturc of Washington, D.C., Jane Laeger Shapero and Paul A. Shapero of Bangor and Alison Laeger Benedict and Jonathan W. Benedict of Durham; and by his seven beloved grandchildren, Samuel and Margot Sturc, Alexander, Kayle and Mara Shapero and Eliza and Jesse Benedict. He is also survived by two sisters, a brother-in-law and two sisters-in-law, as well as cousins, nieces and nephews. Funeral services will be held 11 a.m. Sunday, Sept. 9, at the Jewish Funeral Chapel, 118 Center St., Bangor. Shiva will be observed 6:30-9 p.m. Sunday, Sept. 9; 2-4 and 6:30-9 p.m. Monday, Sept. 10; 2-4 and 6:30-9 p.m. Tuesday, Sept. 11; and 2-4 p.m. Wednesday, Sept. 12, at the home of Jane and Paul Shapero. Contributions in his memory may be made to Congregation Beth Abraham, 145 York St., Bangor, or to Friends of Acadia, P.O. Box 45, Bar Harbor, ME 04609. A service of Brookings-Smith, 133 Center St., Bangor.