Kahn v. Shevin

On 24 April 1974, the Supreme Court issued its decision. In a 6-3 vote, the Court affirmed the judgment of the Florida State Supreme Court and found the statute valid under the Constitution. In doing so, the Court majority relied heavily on its belief that "the financial difficulties confronting the lone woman in Florida or in any other State exceed those facing the man." It noted the male-dominated socialization process, outright discrimination, and an inhospitable job market for women as reasons why some form of redress might be warranted. Florida's differing treatment of widows and widowers, therefore, could be justified because the gender classification served a benevolent social purpose.

Writing for the majority, Justice Douglas observed:

We deal here with a state tax law reasonably designed to further the state policy of cushioning the financial impact of spousal loss upon the sex for which that loss imposes a disproportionately heavy burden. We have long held that "[w]here taxation is concerned and no specific federal right, apart from equal protection, is imperiled, the States have large leeway in making classifications and drawing lines which in their judgment produce reasonable systems of taxation." A state tax law is not arbitrary although it "discriminate[s] in favor of a certain class . . . if the discrimination is founded upon a reasonable distinction, or difference in state policy," not in conflict with the U.S. Constitution. This principle has weathered nearly a century of Supreme Court adjudication, and it applies here as well. The statute before us is well within those limits.