Lowell Elton Gates

Carlsbad, CA – Lowell Elton Gates, age 98 of Carlsbad passed away on Tuesday, October 21, 2021, with his daughter Debbie at his side. The military funeral honoring his service and life will be held at Miramar National Cemetery 5795 Nobel Drive San Diego, CA 92122, on Tuesday, December 7th, at 1:00. The service will be followed by a celebration of life at his home in Carlsbad:

7555 Agua Dulce Court

Carlsbad, CA 92009

Lowell was born on September 8, 1923, in Stamford, Nebraska and was the second son of Bernard Merrill Gates and Ester LaHoma (Peterson) Gates. He graduated from the Stamford School Systems in 1940 with a class of eleven students. During his youth he enjoyed hunting, fishing, hiking, Boy Scouts, baseball, band where he played the trumpet and boxing. In boxing he won the Republican Valley championship in his weight class and continued boxing while serving in the military. His dream of a career in prizefighting was foiled after facing superior competition in the Golden Gloves tournament in Denver, Colorado.

Graduation was followed by attending the Success Business School in Denver where he became proficient in clerical skills, enabling him to obtain his first position as a clerk-typist with the Federal Government. After Pearl Harbor he was drafted into the military and assigned to the Army Signal Corps as a teletype operator and cryptographer. He was stationed in both England and Germany.

After discharge from the military, he continued his career with the Federal Government and attended night classes at the University of Denver where he studied Accounting. He graduated in 1955 and received a commission from the Internal Revenue Service as an Internal Auditor. In 1956 he obtained his CPA. He worked out of the Omaha and Chicago offices where he retired in 1979 as the Assistant Regional Inspector of the Midwest Region. At one time in the Chicago office, he oversaw over 115 auditors, criminal investigators, and support staff. He understood the importance of hiring exceptional staff many who worked their way up in the ranks of the IRS. He also mentored and supported his staff who remained his friends to his dying day. These friendships resulted in frequent visits, golfing, and reunions in Las Vegas the last one in 2018.

Lowell remained close to his parents with annual trips to Denver until their deaths and regular visits with his brother Bobby, until he passed in 2017. The family also loved dogs having a Pekinese, Scotty, Cocker Spaniel, and a Beagle. He married in 1949 To Alice Elizabeth Brown and had two children. Linda Ann Gates, and Debra Ann Gates. The family migrated from Denver to Omaha and then Aurora, Illinois outside of Chicago. The stress and travel of the job resulted in the dissolution of the marriage in 1973 though amicably. After retirement Lowell moved to Carlsbad California where the weather would permit year-round golf. In 1988 he married Agnes Helferich enjoying a happy marriage and increased family members. Together they enjoyed travel including an Alaskan cruise and trip to Hawaii. There were also regular trips to Del Mar racetrack, and casinos at both Las Vegas and Laughlin, Nevada.

He maintained a relationship with his daughter in Illinois however his last few years after the death of his wife, Aggie he was both physically and emotionally supported by his youngest daughter Debbie. Debbie was there to help maintain his independence and they developed a close emotional bond with many shared experiences to remember. One of those memories was a gift of his beloved pet dog Ruby to give comfort in his last few years.

Lowell had four grandchildren, three in Illinois so distance kept them apart. He tried to pass on his passion and tips for golf with his grandsons, Dustin, and Daniel. And there were regular cookouts at his home when all came to town, which of course included his granddaughters Tracey and Charissa.

Our father was a good man and a man of integrity. In the end what can a person hope to leave behind but loving memories for both friends and family and dad has done both. We love and miss you dad.