Kahn v. Shevin
United States Supreme Court
416 U.S. 351 (1974)
Relevant factsFree
Florida law gave widows a $500 property-tax exemption but gave nothing comparable to widowers. Kahn, a widower, was denied the exemption because he was male, and he sued in state court for a declaratory judgment that the law's gender-based distinction violated the Equal Protection Clause. The trial court agreed and struck down the statute, but the Florida Supreme Court reversed, and Kahn sought review in the U.S. Supreme Court.
IssueFree
Whether a state tax law that treats men and women differently violates equal protection when it is reasonably designed to further a legitimate state interest.