Mr. Wetzel practices in the areas of general business, commercial real estate and tax law. He obtained his law degree from the University of Illinois College of Law in 1985 after earning the degrees of Master of Accounting Science (1982) and Bachelor of Science in Accountancy (1981) from the University of Illinois. He also received a post-graduate LL.M. degree in Taxation from the University of Baltimore School of Law in 1997. Mr. Wetzel is a Registered Certified Public Accountant in Illinois and a member of the Bar of Maryland. He has broad experience in business transactions and in the on-going legal, tax and general business issues encountered by owners and financiers of businesses and commercial real estate. He represents businesses, financial institutions and individuals in a wide variety of business, commercial real estate and tax matters including: acquisition, sale and financing of businesses and commercial real estate; representation of landlords and tenants in commercial leases; representation of commercial real estate developers and lenders in commercial real estate loans, work-outs and foreclosures; and representation of businesses, individuals and non-profit organizations in various federal, state, and local tax matters.

Certifications
Certified Public Accountant, Illinois, 1982

Published Works

• Property Manager’s Guide to Commercial Real Estate Law (Co-Author), BOMI Institute, 1997
• “Handling Commercial Real Estate Defaults&rquo; (Co-Author), The Practical Lawyer, June, 1995
• “Tax Benefits Provide Powerful Incentives for Firms Locating in Baltimore&rquo;, The Corridor Real Estate Journal, 1997
• “Sale/Leasebacks and the Effect of Recharacterization by Bankruptcy Courts”, Real Estate Finance, Summer, 1991