BOSTON, Mass. — Our wonderful brother, uncle, and friend, James Edward Day, of Biddeford, left us on Friday, Jan. 28, at Brigham and Women’s Hospital, Boston, from complications due to two massive heart attacks.

He was born Sept. 19, 1945, in Lewiston, to Ruth Killeran and Almon Day III, but lived most of his adult life in Biddeford. He attended Tufts University, Bates College, and the University of Maine as an undergraduate, obtaining his Bachelor of Science in business, subsequently becoming a registered State of Maine C.P.A. He graduated Summa Cum Laude and Phi Beta Kappa.

He served in the U. S. Air Force Reserve at Bangor, retiring as a Reserve Captain. He was an avid boater and was active in the Coast Guard Auxiliary for many years. He was a member of the Maine Society of C.P.A.s and the American Institute of C.P.A.s.

Jim is survived by his sisters, Susan Day Abbott and her husband, Gary, of Freeport, Katherine Day Ashton and her husband, Ted Ashton, of Salt Lake City, Utah; nieces, Jennifer Ashton of Chicago, Ill., and Sarah Mckenzie of Breckenridge, Colo.; nephews, Kirk Rogers and family of Bubenreuth, Germany, Mattthew Rogers and family of Brentwood, N.H., and Casey Abbott of Freeport; and Jimmy’s lovely friend, Jane Martin, of York.

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