Walter Abrams, 81, 523 1/2 Main St., Maricopa, died at a Bakersfield hospital yesterday. He was born March March 27, 1882 at Fremont, Mo., and he had lived on the West Side since 1918. He was a retired employee of the Victory Oil Company. Survivors include his wife, Emma; one son, Arlyn W. of Taft; two grandchildren and three great grandchildren; one brother, Elza of Fremont; one sister, Mrs. Ella Tubbs of Pico. Services will be at 10 a.m. Saturday in the chapel of Erickson and Brown Funeral Home. Mrs. Maude Bunday will conduct Science services.