Kahn v. Shevin - The Lower Courts Rule

The Circuit Court for Dade County found in Kahn's favor. It ruled that the law in question violated the Equal Protection Clause because the classification "widow" was based upon gender. The state then appealed to the Florida State Supreme Court, which reversed the circuit court's judgment. In its view, the "widow" classification was permissible because it related in a "fair and substantial" way to the purpose of the law, which was to reduce "the disparity between the economic capabilities of a man and a woman." "The challenged tax law is reasonably designed to further the state policy of cushioning the financial impact of spousal loss upon the sex for whom that loss imposes a disproportionately heavy burden," the state supreme court determined. Unsatisfied with this reversal, Mel Kahn then appealed to the U.S. Supreme Court, which agreed to hear the case.