- 8 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011