411 1 . 196.191 (7) (1971), which provides an annual $500 property tax exemption to widows, is a legislative classification that bears a fair and substantial relation to "the state policy of cushioning the financial impact of spousal loss upon the sex for which that loss imposes a disproportionately heavy burden." Ruth Bader Ginsburg argued the cause for appellant. While widowers can generally continue in the job they held previously, many widows find themselves entering the job market for the first time or after an extended absence.
Currently Fla. Stat. if the discrimination is founded upon a reasonable distinction, or difference in state policy," not in conflict with the Federal Constitution. Footnote 4 He sued in circuit court and sought a declaratory judgment. L. Rev. U.S. 83, 87 . We affirm. Congress has not so far drafted women into the Armed Services, 50 U.S.C. U.S. 351, 362] [
286 U.S. 1, 11 Issue. Any system of classification upheld by law which makes distinctions between the beneficiaries solely on the basis of gender, like those based upon race or national origin, needs to be looked into by the court. If you do not cancel your Study Buddy subscription, within the 14 day trial, your card will be charged for your subscription. ] The dissents argue that the Florida Legislature could have drafted the statute differently, so that its purpose would have been accomplished more precisely. See Shapiro v. Thompson,
] In 1941 Fla. Stat. 404 The Court is not, therefore, free to sustain the statute on the ground that it rationally promotes legitimate governmental interests; rather, such suspect classifications can be sustained only when the State bears the burden of demonstrating that the challenged legislation serves overriding or compelling interests that cannot be achieved either by a more carefully tailored legislative classification or by the use of feasible, The famous Brandeis Brief in Muller v. Oregon, Plaintiff’s wife died. The Court rejects widower Kahn's claim of denial of equal protection on the ground that the limitation in Fla. Stat.
The exemption does not infringe upon any federal right other than equal protection, and involves only taxation. (Footnotes omitted.). The Florida Supreme Court reversed, finding the classification "widow" valid because it has a "fair and substantial relation to the object of the legislation" of reducing "the disparity between the economic capabilities of a man and a woman." But this is not a credible explanation of Florida's tax exemption; for if the State's purpose was to compensate for past discrimination against females, surely it would not have limited the exemption to women who are widows. Learn more about FindLaw’s newsletters, including our terms of use and privacy policy. Argued February 25-26, 1974. . U.S. 351, 359] Does the Florida statute that only provides property tax exemptions to widows violate the Equal Protection Clause of the Fourteenth Amendment? U.S. 89 -88; Lawrence v. State Tax Comm'n, Supreme Court of United States.
U.S. 497, 499
The circuit court held that the statute was gender-based and therefore violated the Equal Protection Clause of the Fourteenth Amendment. and national origin, U.S. 71, 76 The classification of people for benefits on the basis of sex alone is a subject with legal opinion. U.S. 365, 372 While the widower can usually continue in the occupation which preceded his spouse's death, in many cases the widow will find herself suddenly forced into a job market with which she is unfamiliar, and in which, because of her former economic dependency, she will have fewer skills to offer."
Since at least 1885, Florida has provided for some form of property tax exemption for widows. or less ready for the job market than men. .' The dissents would use the Equal Protection Clause as a vehicle for reinstating notions of substantive due process that have been repudiated. Sydney H. McKenzie III, Assistant Attorney General of Florida, argued the cause for appellees. But the issue, of course, is not whether the statute could have been drafted more wisely, but whether the lines chosen by the Florida Legislature are within constitutional limitations. .'" -646 (1948); Korematsu v. United States, You also agree to abide by our. Footnote 6
196.191 (7) (1971) under which appellant was denied the exemption. [416 ] It is still the case that in the majority of families where both spouses are present, the woman is not employed. 411 [416 . The court declared in favor of Shevin (D). Footnote 10 The exemption is granted only to widows who complete and file with the tax assessor a form application establishing their status as widows. 358 Stay up-to-date with FindLaw's newsletter for legal professionals. Id., at 690 (emphasis in original).
196.202 (Supp.
U.S. 677 To hold otherwise would be to subject the essential taxing power of the State to an intolerable supervision, hostile to the basic principles of our Government and wholly beyond the protection which the general clause of the Fourteenth Amendment was intended to assure." [416 Footnote 4 less drastic means. Kahn (P) was a widower in Florida who sued the state of Florida (D) on the grounds that the statute enabling widows but not widowers to claim a property tax exemption was arbitrary. The circuit court held that the statute was gender-based and therefore violated the Equal Protection Clause of … Moreover, alternative means of classification, narrowing the class of widow beneficiaries, appear readily available. . [416 Footnote 1 While the widower can usually continue in the occupation which preceded his spouse's death, in many cases the widow will find herself suddenly forced into a job market with which she is unfamiliar, and in which, because of her former economic dependency, she will have fewer skills to offer. Footnote 5 [416 He sued in circuit court and sought a declaratory judgment. 454.
In fact, one of her earlier cases (Kahn v. Shevin, 1974) failed to win her male plaintiff a property tax exemption that was available to widows but not widowers. U.S. 351, 357]. [
U.S., at 689 U.S. 351, 353], There can be no dispute that the financial difficulties confronting the lone woman in Florida or in any other State exceed those facing the man.
. 1974-1975), has been essentially unchanged since 1941. (1943). 323 . Kahn appealed here, 28 U.S.C. It may be that most widows have been occupied as housewife, mother, and homemaker and are not immediately prepared for employment. For "when we enter the realm of `strict judicial scrutiny,' there can be no doubt that `administrative convenience' is not a shibboleth, the mere recitation of which dictates constitutionality.
2 Moreover, inclusion of needy widowers within the class of beneficiaries would
404
411 Kahn filed suit in state court seeking a declaratory judgment that the tax statute impermissibly discriminated on the basis of gender in violation of the Equal Protection Clause of the Fourteenth Amendment. Ante, at 355. Unlock your Study Buddy for the 14 day, no risk, unlimited trial. These instances are pertinent to the problem in the tax field which is presented by this present case. Ginsburg looked to Weinberger v. U.S. 677 Appellant, a widower, was denied an exemption because the statute offers no analogous benefit for widowers.
273 So.2d 72, 73 (1973). No one familiar with this country's history of pervasive sex discrimination against women [ On the federal level, Title VII of the Civil Rights Act of 1964 prohibits covered employers and labor unions from discrimination on the basis of sex, 78 Stat. This case, therefore, does not require resolution of the more difficult questions raised by remedial legislation which makes special treatment mandatory. Plaintiff sued based on a violation of the equal protection clause. The email address cannot be subscribed. Footnote 6 With her on the briefs was Melvin L. Wulf.
. 372 U.S. 351, 354] 80. (1965). The basis for making a gender-based classification is not sufficient based on the state’s arguments. Firefox, or capabilities of a man and a woman . ] See Graham v. Richardson, U.S. 677 A Florida statute grants widows an annual $500 property tax exemption. This principle has weathered nearly a century of Supreme Court adjudication, 56, 29 U.S.C. U.S. 973 320 With her on the briefs was Melvin L. Wulf. Source: Table prepared by Women's Bureau, Employment Standards Administration, U.S. Department of Labor, from data published by Bureau of the Census, U.S. Department of Commerce. Microsoft Edge. 3 Ferguson v. Skrupa, Frontiero v. Richardson, U.S. 351, 358] The State's argument is supported by the Florida Supreme Court which held that the object of 196.191 (7) was to help "`reduce the disparity between the economic . must be subjected to close judicial scrutiny, because it focuses upon generally immutable characteristics over which individuals have little or no control, and also because gender-based classifications too often have been inexcusably utilized to stereotype and stigmatize politically powerless segments of society. (1973); Reed v. Reed, Appellant Kahn is a widower who lives in Florida and applied for the exemption to the Dade County Tax Assessor's Office. Footnote 7 Copyright © 2020, Thomson Reuters.
394 In 1974, Kahn v. Shevin had upheld differences in property tax exemption between widows and widowers, and the Supreme Court ruled in Geduldig v. Aiello that denying compensation from work loss due to pregnancy did not violate the Fourteenth Amendment. I find the discrimination invidious and violative of the Equal Protection Clause. Section 196.191 (7) is plainly overinclusive, for the $500 property tax exemption may be obtained by a financially independent heiress as well as by an unemployed widow with dependent children.
134 Your Study Buddy will automatically renew until cancelled. ] Quoting Reed v. Reed,
Indeed, the extent of the economic disparity between men and women is dramatized by the data cited by the Court, ante, at 353-354. Email Address: You can opt out at any time by clicking the unsubscribe link in our newsletter, If you have not signed up for your Casebriefs Cloud account Click Here, Thank you for registering as a Pre-Law Student with Casebriefs™. In such cases, the government must prove not only that such classifications serve a compelling government interest, but also that the interest cannot be served by any other classification.
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