Carl Mathew Callaway, 83, of Huntington, WV, passed away Saturday, February 1, 2020, in St. Mary's Medical Center. Funeral services will be conducted 1:00 pm Wednesday, February 5, 2020, at Chapman's Mortuary, Huntington, with Pastor Phil Wilson officiating. Burial will be in Forest Memorial Park, Milton, with Military Graveside Rites conducted by the Veterans Honor Guard Post 16. He was born July 14, 1936 in Huntington a son of the late Charles Callaway and Susan O'Dell Callaway Hess and stepson of the late John Hess. He was also preceded in death by a sister and brother-in-law, Mary Lou and Bill Clark and a brother-in-law, Roger Smith. He was a U.S. Marine Corps veteran and was a member of Harmony United Methodist Church. Carl graduated from Marshall University in January 1961 with a Bachelor Business Administration-Accounting and began his accounting career with a local Certified Public Accounting Firm. In 1968, he attained the status of Certified Public Accountant and began his own practice. In 1975, he became managing partner in the firm of Callaway, Trainor and Wright. In 1979, he founded Foreign Automotive Enterprises, Inc. Upon his retirement from accounting in 1982, he and Bob Bunting formed an investor group which negotiated loans and acquired Connors Steel Plant in Huntington. They reopened as Steel of West Virginia, Inc. He served as a member of Steel of West Virginia's Board of Directors and Executive Vice President until 1988; President of the Huntington Chapter West Virginia Society CPAs; Board of Directors West Virginia Society Certified Public Accountants; Board of Directors Huntington Chamber of Commerce and Board of Directors United Huntington Industries. Carl was an avid supporter of Marshall University Athletics. Survivors include: his wife of 63 years, Marianna Fugate Callaway; a son, Todd Matthew Callaway of Charlotte, NC; a daughter and son-in-law, Susanne and David Ferguson of Huntington; two granddaughters Erin Elizabeth Bailes of Charlotte, NC and Hannah Christine Bailes of Philadelphia, PA; two sisters and a brother-in-law, Ruth and Lewis Kelley of Stuart's Draft, VA and Jane Smith of Huntington; two brothers and sisters-in-law, John and Jane Hess of Barboursville, WV and Joe and Laurie Hess of Milton, WV; and numerous nieces and nephews. Flowers are appreciated or donations may be made to Cabell Huntington Hospital Foundation for Hoops Family Children's Hospital, 1340 Hal Greer Blvd., Huntington, WV 25701 hoopschildrens.org or to the Marshall University Foundation, c/o Lance West 519 John Marshall Drive, Huntington, WV 25703. Visitation will be from 6:00 to 8:00 pm Tuesday at the funeral home.