Logo,  Tower, Crocker & Smith, P. A.

(603) 532-7731 
P.O. Box 510
47 Main Street, Jaffrey, NH 03452
David Tower

David M. Tower, Esq.

It is with mixed emotions that we announce the retirement of the founder of our firm, our good friend and much valued former partner, David M. Tower, effective September 15, 2017. Although we will miss having David in the office, he has well-earned the opportunity to devote more time to his family and his interests as an avid golfer, outdoor sportsman, traveler, and community volunteer.

David’s retirement culminates a 47 year legal career practicing law in New Hampshire and Massachusetts following his graduation from Suffolk University Law School in 1970. During his legal career, Dave handled many important transactional and litigation matters for individuals, businesses and municipalities involving probate and estate, real property, business, land use and municipal law matters.

Over the many years that David lived in Rindge, New Hampshire, he devoted himself on a volunteer basis to municipal government serving as a member of the Rindge Planning Board, the Rindge Zoning Board of Adjustment, the Jaffrey-Rindge School Committee, as Moderator of the Jaffrey-Rindge School District, and as Rindge Town Moderator. When David retired as Town Moderator in 2015 after 44 years of service, he was the longest continuously serving Moderator in the State of New Hampshire.

During his career, David volunteered his time unselfishly for the betterment of the local community and Monadnock Region. David served as a Member and as Chair of the Board of Trustees of Monadnock Community Hospital and the Southwest Region Planning Commission, and as a Trustee of the Cathedral of the Pines. He is a past President of the Monadnock Rotary Club and a founding member of the Jaffrey-Rindge Rotary Club, having served as its initial president in 2002. David is a recipient of the Rindge Chamber of Commerce Citizen of the Year Award, and in 2015 David received the Marion Mack Johnson Civic Leadership Award from the Jaffrey Civic Center.

Our firm wishes David a long and satisfying retirement – you have earned it, Dave.

Jeffrey R. Crocker

Jeffrey R. Crocker


An attorney admitted to the practice of law since 1979 in the State of New Hampshire.  
Also admitted to practice in the Federal District Court, District of New Hampshire, and First Circuit Court of Appeals.

Professional Preparation
J.D. degree, 1979
University of New Hampshire School of Law
(formerly Franklin Pierce Law Center)
Concord, N.H. 03301

B.A. degree, 1975 (cum laude)
University of New Hampshire
Durham, N.H.

Ongoing professional training: Bar Association Continuing Legal Education Programs
Professional organization memberships: New Hampshire Estate Planning Council; New Hampshire Bar Association; Cheshire County Bar Association; American Bar Association

Professional Experience
September, 1979, to present:
Partner in the law firm of Tower Crocker & Smith, P.A.
P.O. Box 510
47 Main St., Jaffrey, N.H. 03452

Engaged in the practice of law with an emphasis in estate planning, estate administration, wills, trusts, probate, elder law, business formation and succession planning, and residential and commercial real estate transactions.

Public Service

  • Board of Directors, Monadnock Community Day Care Center, 1981-1985, President 1984-1985
  • New Hampshire Bar Association Ethics Committee, 1982-1990
  • Peterborough Planning Board, 1983-1987, Vice Chairman, 1987-1989, Chairman 1989-1996, Alternate Member 1999-2001
  • New Hampshire Department of Employment Security Appellate Board, Chair 1990-2001
  • Peterborough Economic Development Authority, 1998- present, Chair 2001 to 2003
  • Monadnock Community Hospital Board of Trustees, 1998 to 2008, Vice-Chair 2000 to 2002, Chair 2003 to 2005
  • Team Jaffrey Board of Directors, 1999 to 2006
  • Park Theatre Board of Directors, 2005 to 2006
  • New Hampshire Charitable Foundation, Monadnock Region Board, 2006 to 2012, Chair 2010-2012
  • RiverMead Continuing Care Retirement Community, Board of Trustees, 2011 – present, Vice-Chair 2012 to 2014
  • New Hampshire Jewish Federation Board of Directors, 2012 to present
TEAM Jaffrey's 2002 Outstanding Community Volunteer Award

Author of the “Deeds” Chapter of A Practical Guide to Residential Real Estate Transactions and Foreclosures in New Hampshire, a practice manual for New Hampshire attorneys published by MCLE/New England.  

Personal Data


  • Born: Peterborough, N.H., September 19, 1953
  • Married to Martha R. Crocker, Presiding Justice, Milford District Court
  • One daughter, Alexandra, graduated in 2011 with B.A. in Psychology from Vassar College and in 2013 with Master's Degree in Education from Harvard University Graduate School of Education
  • Recreational interests and hobbies: Hiking, kayaking, canoeing, sailing, nordic skiing, snowshoeing, and gardening
Cheryl Smith

Cheryl N. Smith, Esq.

Email Cheryl N. Smith

Practice Areas: 

  • Estate Planning
  • Medicaid Planning
  • Trust and Estate Administration
  • Business Organization and Succession
  • Charitable Planning
  • Guardianship
  • Medicaid Planning
  • Medicaid Planning

Cheryl's practice focuses on the many different aspects of estate planning, including wealth preservation for multigenerational families, taxation, probate administration, closely held business planning and elder law. She is experienced in implementing a full range of estate planning structures from the essential core documents, such as wills, health care proxies and durable powers of attorney, to complex documents for affluent individuals, families and small business owners, including various types of revocable and irrevocable trusts, buy/sell agreements, family limited liability company documents, prenuptial agreements and private foundations. She frequently assists families with sophisticated estate planning techniques to minimize the impact of estate, gift and generation skipping taxes, such as installment sales to intentionally defective grantor trusts, grantor retained annuity trusts, structured gifting plans, qualified personal residence trusts, dynasty trusts, charitable trusts, business succession plans and life insurance planning. As part of her estate and probate administration practice, Cheryl has represented fiduciaries in the administration of substantial estates, including the preparation of estate tax returns for estates with complex valuation and estate tax issues.

Cheryl has also represented elderly and disabled clients and their families in guardianship matters, in implementing supplemental needs trusts and special needs trusts, in maximizing the availability of benefits such as Medicaid while preserving family assets, in the preparation and filing of Medicaid applications, and has successfully appealed denied Medicaid applications before the Medicaid Board of Hearings.

As an adoptive mother, Cheryl is particularly in tune with the unique estate planning needs of diverse and non-traditional families, including families with adopted children, foster children, step-children and families built through Assisted Reproductive Technologies.

Cheryl received her J.D. from Suffolk University Law School in 2000, cum laude and her B.A. from BostonUniversity in 1995. She is admitted to practice law in Massachusetts and New Hampshire, and is a member of the Massachusetts Bar Association, the New Hampshire Bar Association, the National Academy of Elder Law Attorneys and the Boston Estate Planning Council.