Supreme Court of the United States
Kahn v. Shevin
April 24, 1974416 U.S. 351
Summary
The Supreme Court affirmed the Florida Supreme Court, holding that Florida's statute granting a $500 property‑tax exemption to widows but not to widowers does not violate the Equal Protection Clause. The Court reasoned that the classification bears a fair and substantial relation to the state's objective of reducing economic disparity between the sexes, applying a rational‑basis review. The decision was unanimous, with two dissenting opinions arguing that strict scrutiny should apply.