Samuel R. Zetzer, who founded the Towson insurance company that bears his name, died April 27 in Palm Beach, Fla., after a short bout with cancer. He was 86.

A native of Baltimore, Mr. Zetzer had lived in Florida for the last 13 years.

He opened his business as Stanley Insurance Services in 1929, later changing the name to Zetzer Insurance. During World War II, he served in the Maryland State Guard, a unit that remained at home when the National Guard was activated.

He graduated from National University, now part of George Washington University, in 1926. He had a law degree, but never practiced.

He was a founder of the Saints and Sinners of Baltimore and a member of the Mercantile Club, the Northwest Democratic Club and the Scottish Rite Temple.

He is survived by his wife, the former Helen Small; a son, Robert S. Zetzer of Baltimore; two sisters, Rose S. Zetzer and Hilda Kaminkow, both of Baltimore; two grandchildren; and five great-grandchildren.

Graveside services were held April 30 at Har Sinai Cemetery in Owings Mills.