Smilie Gregg Rogers Esq

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.

Estate Planning

Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills

Elder Law

Probate

Probate Administration, Probate Litigation, Will Contests

Tax Law

Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning

• Credit Cards Accepted

Maine

Since 2006

Massachusetts

Since 2010

New Hampshire

Since 2016

Virginia

Since 2003

Washington

2001-2003

Attorney/Owner

Law Office of Smilie G. Rogers, PLLC

2010 - Current

A Trusts, Estates and Tax Practice.

Estate Planning, Probate and Tax Attorney

York Law, LLC

2009 - 2010

Estate Planning, Probate and Tax Attorney

Bergen & Parkinson, LLC

2006 - 2009

Estate Planning, Probate and Tax Attorney

Yates, Cambell & Yates (now Yates, Campbell & Hoeg, LLP)

2003 - 2006

Attorney Advisor to the Honorable Carolyn P. Chiechi

United States Tax Court

2001 - 2003

University of Washington School of Law

LL.M. | Taxation

2000 - 2001

University of Oregon School of Law

J.D. (2000) | law

1997 - 2000

Honors: Order of The Coif

Activities: Estate Planning Certificate of Completion and Pro Bono Certificate of Completion

Paul Harris Fellow - Honorary Award

KennebunkRotary

2008

LL.M (Taxation)

University of Washington School of Law

2001

This is an additional degree (a legal master) rather than an award.

Estate Planning Certificate of Completion

University Of Oregon School Of Law

2001

Order of the Coif

University Of Oregon School Of Law

2000

Maine State Bar  # 004023

Member

Current

Q. My father gave me and my sister his house before he died do we have to pay capital gains if we sell it

18 May 2013

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?

18 May 2013

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.