I am still not sure about the particulars of your concern. For ownership issues, I think the key is the state. For gift tax issues, she can give you an unlimited amount each year if she lives in the US, and you can give her $139,000 under the annual exclusion (as long as you do it today, I couldn't find the 2013 limit*).
A person is considered to be domiciled in the United States for estate and gift tax purposes if they live in the United States with no present intention of leaving the United States.
For gifts made in 2012, the annual exclusion for gifts to noncitizen spouses will be $139,000 (up from $136,000 for 2011).
and slightly dated
The $13,000 annual exclusion amount is increased for gifts to a non-U.S. citizen spouse to $134,000 per year in 2010 ($136,000 in 2011; indexed each year). In contrast, an unlimited amount can be gifted to a spouse who is a U.S. citizen pursuant to the unlimited marital deduction.
These are all just semi-random quotes from the internet.
* But I know how to calculate it. I got someone to do the annual exclusion back in October when the inflation numbers came out (actually before; this limit depends on the August inflation number that came out in September, but we didn't try to calculate it until October when people were thinking about all the limits like SS and various contribution limits that need the September numbers); the calculation is the same times 10.
(i) Disallowance of marital deduction where spouse not citizen
If the spouse of the donor is not a citizen of the United States—
(1) no deduction shall be allowed under this section,
(2) section 2503 (b) shall be applied with respect to gifts which are made by the donor to such spouse and with respect to which a deduction would be allowable under this section but for paragraph (1) by substituting “$100,000” for “$10,000”, and
[side note: if you are a citizen, then when your wife gives you money, you are the spouse of the donor and you are not affected by this disallowance.]
2503(b) is the inflation adjustment for the annual exclusion, which started at 10,000 in 1997 and will be $14,000 in 2013. Because of the rounding rules
If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000.
the final answers are not exact multiples, e.g., $13,000 and $139,000 in 2012. What I can deduce is that the limit for the non-citizen spouse will be at least $140,000 in 2013 since the annual exclusion $14,000 in 2013.