Free Consultation: (207) 361-4680Tap to Call This Lawyer
Smilie Gregg Rogers Esq

Smilie Gregg Rogers Esq

We care. We just happen to be lawyers.
  • Estate Planning, Elder Law, Probate ...
  • Maine, Massachusetts, New Hampshire
Claimed Lawyer ProfileQ&ASocial MediaResponsive Law

It's not about us, it's about you. With that focus in mind, the mission of my firm, Brennan & Rogers, PLLC, founded by my wife and me, is "We Care". That mission focus drives our entire way of thinking about elder law, estate planning, probate, and taxes and how we practice from top to bottom.

Practice Areas
    Estate Planning
    Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills
    Elder Law
    Probate Administration, Probate Litigation, Will Contests
    Tax Law
    Estate Tax Planning, Tax Planning
  • Free Consultation
  • Credit Cards Accepted
Jurisdictions Admitted to Practice
Placeholder image for jurisdictions.
Placeholder image for jurisdictions.
New Hampshire
Placeholder image for jurisdictions.
Placeholder image for jurisdictions.
Professional Experience
Law Office of Smilie G. Rogers, PLLC
- Current
A Trusts, Estates and Tax Practice.
Estate Planning, Probate and Tax Attorney
York Law, LLC
Estate Planning, Probate and Tax Attorney
Bergen & Parkinson, LLC
Estate Planning, Probate and Tax Attorney
Yates, Cambell & Yates (now Yates, Campbell & Hoeg, LLP)
Attorney Advisor to the Honorable Carolyn P. Chiechi
United States Tax Court
University of Washington School of Law
LL.M. | Taxation
University of Washington School of Law Logo
University of Oregon School of Law
J.D. (2000) | law
Honors: Order of The Coif
Activities: Estate Planning Certificate of Completion and Pro Bono Certificate of Completion
University of Oregon School of Law Logo
Paul Harris Fellow - Honorary Award
LL.M (Taxation)
University of Washington School of Law
This is an additional degree (a legal master) rather than an award.
Estate Planning Certificate of Completion
University Of Oregon School Of Law
Order of the Coif
University Of Oregon School Of Law
Professional Associations
Maine State Bar  # 004023
Placeholder image for professional associations.
Websites & Blogs
Legal Answers
2 Questions Answered
Q. My father gave me and my sister his house before he died do we have to pay capital gains if we sell it
A: Property transferred by gift usually require the recipient to use the Donor's income tax basis. That carryover basis results in the preservation of built in capital gains. Had your father devised the property to you and your sister at death, you likely would have received a basis reflecting the properties then fair market value. Whether or not you now have to pay capital gains on the sale depends on 1) your carryover basis; 2) the amount of capital improvements made; 3) the amount you realize on the sale and 4) the property's ownership/use history since it was given to you. If the property has been owned and used as a principal residence, some or all of the gain might be avoided. Your question is not a complex one but requires further analysis based on your specific facts.
Q. Can an heir with "power of attorney" take the property and assets of bank accounts legally before death?
A: If the power of attorney is effective (powers are sometimes conditioned on events (such as a determination of lack of capacity) and are not therefore always immediately effective) and the principal did not communicate any revocation of the agent's powers to the agent, then it is likely that the agent, even if they are otherwise a potential heir of the principal's estate, could exercise a power to remover assets from a bank account.
View More Answers
Contact & Map
York Office
279 York Street
York, ME 03909
Toll-Free: (207) 361-4680
Telephone: (207) 361-4680
Kennebunk Office
2 Storer Street, Suite 111
Lafayette Center
Kennebunk, ME 04043
Toll-Free: (207) 361-4680
Telephone: (207) 361-4680
Portsmouth Meeting Space
170 Commerce Way Suite 200
Portsmouth , NH 03801
Telephone: (207) 361-4680