Gordon A. Etzler
Gordon A. Etzler graduated from Valparaiso University majoring in Economics and Business Administration with a minor in Sociology, receiving a Bachelor of Arts degree. Immediately after graduation, he accepted a position with the real estate department of Northern Indiana Public Services Company as an assistant and manager of real estate. His duties included the management of purchasing rights of way for high pressure gas lines and high electrical transmission lines, and included managing the company’s office building in Fort Wayne as well as other district offices.
During his time with NIPSCO, Mr. Etzler attended and obtained his Juris Doctorate degree from John Marshall Law School in Chicago, Illinois, by attending evening classes. After receiving his J.D., he was licensed before the Indiana Supreme Court to practice law in the State of Indiana. In addition, Mr. Etzler was admitted to practice before the United States Federal District courts for the Northern and Southern Districts of Indiana, the United States Supreme Court, and the Seventh Circuit Court of Appeals, and has handled a wide array of appeals in front of these courts.
Throughout most of his career as an attorney, Mr. Etzler spent as a partner with Hoeppner, Wagner & Evans, LLP, in Valparaiso, Indiana. Over his nearly thirty (30) years with Hoeppner, Mr. Etzler directed his practice to representing clients in land development and other real estate issues, the forming of business entities, managing commercial and real estate transactions, and advising clientele of the general business issues including employment, civil rights discrimination, and other pertinent business management issues. He also provided legal services in estate planning.
While practicing law with HWE, Mr. Etzler attended DePaul University in Chicago, Illinois, and obtained his Master of Taxation degree (L.L.M.). During this post-doctoral program, Mr. Etzler concentrated in the formation and taxation of business entities including real estate companies, limited liability companies, limited partnerships, and corporations both for profit and non profit.
Mr. Etzler has written for publication articles about tax matters including, for example, whether the baseball caught by a young man in left field of Busch Stadium was taxable as a gift when the young man presented the baseball to Mark McGuire who registered his 71st seasonal homerun with that ball. Mr. Etzler reasoned that unfortunately, the ball was taxable as a gift. The IRS maintained a similar position that the ball was taxable, and the controversy ended up in court and the subject of high-profile litigation sparked by the baseball superstar himself.
As well, Mr. Etzler was the lead attorney in a number of appellate court cases establishing new Indiana law. One such case involved the warranty of merchantability under the Uniform Commercial Code. The Court reasoned that the warranty of merchantability was applicable to the sales transaction involving a prototype motor cruiser sold at the Chicago Boat Show when it could not sustain its integrity while being used on Lake Michigan under normal lake conditions.
A second case involved the setting aside of a tax deed for a local recreational paintball area whose annual tax bill slipped through the cracks and remained unpaid, which permitted the property to be sold at tax sale. The court upheld our local judge when it found that a purchaser at tax sale has a duty to physically inspect the real estate and is bound and deemed to have notice of all information which could have been determined from that inspection including the phone number and address of the owner. In this instance, as a matter of U.S. constitutional law, the tax sale buyer was obligated to give written notice of the procedure to the owners whose phone number and address appeared on an identification sign in front of the property which he failed to do tax sale set aside.
Mr. Etzler founded Gordon Etzler & Associates, LLP on May 1, 2004 because he wanted to remain local and loyal to Valparaiso, Indiana, and he remains committed to his clients here. He feels strongly about the hometown feel and personal touch a small law practice can provide, while providing the expert legal advice that all clients deserve. Mr. Etzler has maintained those values as Gordon Etzler & Associates, LLP has grown since 2004, and he rigorously mentors his young lawyers—maintaining his strict philosophy as well as the high standard of hard work, professionalism, and ethics that his name is known for in Northwest Indiana.
Mr. Etzler has extensive knowledge, experience and credentials in the areas of real estate law, the Uniform Commercial Code, business transactions, business formation, corporate law, and in all matters involving taxation. Mr. Etzler is among the very best in his field, and is consulted on a regular basis by other local attorneys in the areas of his vast knowledge and experience. He is available for consultation if you have a legal issue in the areas of real estate, business formation, business disputes, or commercial transactions. Mr. Etzler represents a wide variety of small businesses in Valparaiso, Indiana, and is eager to serve your personal or business needs.