Document: 416 U.S. 351 94 S.Ct. 1734 40 L.Ed.2d 189 Mel KAHN, Etc., Appellant,v.Robert L. SHEVIN et al. No. 73—78. Argued Feb. 25, 26, 1974. Decided April 24, Syllabus A Florida statute grants widows an annual $500 property tax exemption. Appellant, a widower, was denied exemption because the offers no analogous benefit for widowers. He then sought declaratory judgment in county Circuit Court, which held violative of Equal Protection Clause Fourteenth Amendment. The Supreme Court reversed, finding classification 'widow' valid it has 'fair and substantial relation to object legislation' reducing 'the disparity between economic capabilities man woman.' Held: 1. challenged law is reasonably designed further state policy cushioning financial impact spousal loss upon sex whom that imposes disproportionately heavy burden. Frontiero v. Richardson, 411 677, 93 1764, 36 583, distinguished. P. 355. 2. not arbitrary although 'discriminate(s) favor certain class . if discrimination founded reasonable distinction, or difference policy,' here well within those limits. Pp. 355—356. 273 So.2d 72, affirmed. Ruth Bader Ginsburg, New York City, appellant. Sydney H. McKenzie, III, Tallahassee, Fla., appellees. Mr. Justice DOUGLAS delivered opinion Court. 1 Since at least 1885, provided some form widows.1 current granting all exemption, Fla.Stat. § 196.202 (Supp.1974 1975), F.S.A., been essentially unchanged since 1941.2 Appellant Kahn widower who lives applied Date County Tax Assessor's Office. It Dade County, Florida, court Amendment based gender. "fair legislation,"3 being reduction appealed here, 28 U.S.C. 1257(2), we noted probable jurisdiction, 414 973, 283, 38 216. We 2 There can be dispute difficulties confronting lone woman any other State exceed facing man. Whether from overt socialization process male-dominated culture, job market inhospitable seeking but lowest paid jobs.4 are, course, efforts under way remedy this situation. On federal level, Title VII Civil Rights Act 1964 prohibits covered employers labor unions on basis sex, 78 Stat. 253, 42 2000e—2(a), (c), as does Pay 1963, 77 56, 29 206(d). But firmly entrenched practices are resistant such pressures, and, indeed, data compiled by Women's Bureau United States Department Labor show 1972 working full time had median income only 57.9% males—a figure actually six points lower than achieved 1955.5 Other date point same direction.6 likely exacerbated widow. While usually continue occupation preceded his spouse's death, many cases widow will find herself suddenly forced into with she unfamiliar, which, her former dependency, have fewer skills offer.7 3 doubt, therefore, Florida's differing treatment widowers "rest(s) ground having fair legislation." Reed Reed, 404 71, 76, 92 251, 254, quoting Royster Guano Co. Virginia, 253 412, 415, 560, 561, 64 L.Ed. 989. 4 This case like where Government its female employees both substantive procedural benefits granted males 'solely administrative convenience.' Id., 690, 1772 (emphasis original).8 deal long '(w)here taxation concerned specific right, apart equal protection, imperilled, large leeway making classifications drawing lines their produce systems taxation.' Lehnhausen Lake Shore Auto Parts Co., 410 356, 359, 1001, 1003, 35 351. conflict Federal Constitution. Allied Stores Bowers, 358 522, 528, 79 437, 441, 480. principle weathered nearly century adjudication,9 applies well. before us limits.10 5 Affirmed. 6 BRENNAN, MARSHALL joins, dissenting. 7 rejects Kahn's claim denial protection limitation 196.191((7) (1971), provides widows, legislative bears burden.' Ante, In my view, however, distinguishes potential beneficiaries solely reference gender-based status widowers, race,1 alienage,2 national origin,3 must subjected close judicial scrutiny, focuses generally immutable characteristics over individuals little control, also too often inexcusably utilized stereotype stigmatize politically powerless segments society. See 1764 (1973). not, free sustain rationally promotes legitimate governmental interests; rather, suspect sustained when burden demonstrating legislation serves overriding compelling interests cannot either more carefully tailored use feasible, less drastic means. While, interest 'cushioning burden,' I think invalid State's served equally narrowly drafted statute. 8 Gender-based merely they promote interests, efficacious administration government. supra, 251 (1971). For 'when enter realm 'strict scrutiny,' there doubt 'administrative convenience' shibboleth, mere recitation dictates constitutionality. Shapiro Thompson, 394 618, 89 1322, 22 600 (1969); Carrington Rash, 380 89, 85 775, 13 675 (1965). contrary, statutory scheme draws sharp line sexes, purpose achieving convenience, necessarily commands 'dissimilar men women similarly situated,' therefore involves 'very kind choice forbidden (Constitution) ..' U.S., 77, S.Ct., 254.' 1772. justification 196.191(7) convenience helps preserve public fisc. Rather, asserted affirmative step toward alleviating effects past against women.4 9 agree that, providing special needy segment society victim purposeful neglect, equality groups.5 No one familiar country's history pervasive women6 need remedial measures correct resulting imbalances. Indeed, extent dramatized cited ante, 353—354. By 196.01(7) assists particularly disadvantaged legacy discrimination.7 circumstance, effect ameliorative; neither stigmatizes nor denigrates benefited legislation. Moreover, inclusion would remedying victims discrimination. doubtless need, suggests results widows. 10 nevertheless fails satisfy requirements borne proving could precisely Section plainly overinclusive, may obtained financially independent heiress unemployed dependent children. offered nothing explain why means necessary advance ameliorating women. 11 alternative classification, narrowing beneficiaries, appear readily available. complete file assessor application establishing redrafting exclude earn incomes, possess assets, excess specified amounts, narrow practical reality. 12 WHITE, issue available presumption trained ready men. most occupied housewife, mother, homemaker immediately prepared employment. rich largess State; others highly lucrative positions death husbands. At time, desperate straits access Yet none them qualifies 14 invidious Clause. merit giving poor break, require offered. 15 perceive alleviate necessity, extends do help denies do. administratively inconvenient make individual determinations entitlement extend women, efficiency adequate discriminations purely sex. (1973); 16 suggested entitled prefer assumed rooted present credible explanation exemption; compensate females, surely limited even considered criterion ignores felt discrimination, whether member racial group escape cycle poverty. seems me conferring adequately explained should treated differently 17 dissent. Article IX, 9, 1885 Constitution that: 'There shall exempt value two hundred dollars every family support, person lost limb disabled war misfortune.' 1941 192.06(7) exempted '(p)roperty five That provision survived variety minor changes renumbering substantially form, including (1971) appellant Currently provides: 'Property ($500) widow, blind person, totally permanently bona fide resident Quoting 30 225. 1970 while 40% work force earned $10,000, 70% $7,000, 45% $5,000, 73.9% $7,000. Census: Current Population Reports, Series P—60, 80. following data: earnings Median percent Year Women Men men's 1972........................... $5,903 $10,202 57.9 1971............................ 5,593 9,399 59.5 1970............................ 5,323 8,966 59.4 1969............................ 4,977 8,227 60.5 1968............................ 4,457 7,664 58.2 1967............................ 4,150 7,182 57.8 1966............................ 3,973 6,848 58.0 1965............................ 3,823 6,375 60.0 1964............................ 3,690 6,195 59.6 1963............................ 3,561 5,978 1962............................ 3,446 5,794 1961............................ 3,351 5,644 1960............................ 3,293 5,417 60.8 1959............................ 3,193 5,209 61.3 1958............................ 3,102 4,927 63.0 1957 ........................... 3,008 4,713 63.8 1956 2,827 4,466 63.3 1955............................ 2,719 4,252 63.9 example, four years college $8,736—exactly $100 never completed year high school. Of employed managers administrators, women's 53.2% men's, professional technical occupations 67.5%. Thus occupying jobs thought paid. Tables Bureau, Employment Standards Administration, Labor. still majority families spouses present, employed. A. Ferriss, Indicators Trends Status American 95 And plurality statutes were 'not sense rectify these seize group—women—who historically suffered employment, rely heaping additional disadvantages.' 689 n. 22, 1771 (citations omitted). Bell's Gap R. Pennsylvania, 134 232, 237, 533, 535, 33 892; Madden Kentucky, 309 83, 87—88, 60 406, 407—408, 84 590; Lawrence Comm'n, 286 276, 52 556, 76 1102; 560. dissents argue Legislature differently, so accomplished precisely. issue, wisely, chosen constitutional limitations. vehicle reinstating notions due repudiated. 'We returned original proposition courts substitute social beliefs bodies, elected pass laws.' Ferguson Skrupa, 372 726, 730, 83 1028, 1031, 93. Gender rejected impermissible instances. Congress far Armed Services. 50 App. 454. famous Brandeis Brief Muller Oregon, 208 324, 551, specifically relied, id., 419 420, 325—326, emphasized physical structure bearing 'conditions permitted toil.' 326. These instances pertinent problem field presented case. Chief Hughes speaking said: 'The exercise taxing power, respect exertion powers, subject clauses Amendment, iron rule equality, prohibiting flexibility appropriate schemes taxation. levying taxes, required resort distinctions maintain precise, scientific uniformity composition, use, value. To hold otherwise essential power intolerable supervision, hostile basic principles our government wholly beyond general clause intended assure.' Ohio Oil Conway, 281 146, 159, 310, 314, 74 775. Loving 388 1, 11, 87 1817, 1823, 18 1010 (1967); McLaughlin 379 184, 191—192, 288, 222 (1964); Bolling Sharpe, 347 497, 499, 693, 694, 98 884 (1954). Graham 403 365, 372, 91 1848, 1852, 534 Oyama California, 332 633, 644—646, 68 269, 274—275, 249 (1948); Korematsu States, 323 214, 216, 65 193, 194, 194 (1944); Hirabayashi 320 81, 100, 63 1375, 1385, 1774 (1943). Appellees 24—25; Tr. Oral Arg. 29—31. argument supported "reduce .." 73 Significantly, compel accept aid. taxpayer case, resolution difficult questions raised makes mandatory. Note, Development Law—Equal Protection, 82 Harv.L.Rev. 1065, 1113 1117 (1969). Sail'er Inn, Inc. Kirby, Cal.3d Cal.Rptr. 329, 485 P.2d 529 President's Task Force Responsibilities, Matter Simple (1971); Kanowitz, Law: Unfinished Revolution As 353—354: '(D)ata 1955 .. offer.' (Footnotes omitted.)

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