This section contains the nature of the case and procedural background.

Widower Kahn applied for a property exemption on his tax return available only to widows and was subsequently denied. Kahn claimed the statute's distinction between males and females violated the Equal Protection Clause. The Florida Appeals Court struck down the statute. The Florida State Supreme Court reversed. The U.S. Supreme Court affirmed.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.