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distinction between married women and married men in the holding,
control, disposition, or encumbering of their property, both real
and personal". Fla. Const. art. X, sec. 5; see Hallman v.
Hospital & Welfare Bd., 262 So.2d 669, 670 (Fla. 1972). Florida
law permits husbands and wives to hold, control, encumber, or
dispose of separate property without joinder or consent of their
spouses in all respects as if they were unmarried. Fla. Stat.
Ann. sec. 708.08 (West 1988); Holland v. Holland, 406 So.2d 496,
497-498 (Fla. Dist. Ct. App. 1981).
In the instant cases, the parties have stipulated that Mr.
Scarfia purchased the partnership interest in his name, and that
the partnership issued all Schedules K-1 solely in Mr. Scarfia's
name. We conclude that Mrs. Scarfia had neither a joint interest
in Mr. Scarfia's partnership investment nor a separate interest
in the partnership.
Analysis Under TEFRA
The parties agree that as of the date that Mr. Scarfia filed
a voluntary petition in bankruptcy, all partnership items
attributable to him were converted to nonpartnership items by
conjunctive operation of the bankruptcy rule and section 6231(b)
and (c). As a result of that conversion, this Court in a
partnership proceeding does not have jurisdiction with respect to
Mr. Scarfia pursuant to section 6226(d)(1)(A) and (f).
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