For taxes, better to buy as an American or foreigner

[Dustin Karns]

I'm American, my wife is Korean.  We are getting into our first investment here before the end of the year.  I'm curious, purely from a tax standpoint, is there a benefit to putting the property into my name or hers? I know we have other things to think about when it comes to financing terms and setting up the business.  But, just wondering for tax purposes.  Anyone able to help?