The United States Supreme Court has held that a Florida statute which grants a tax exemption to widows does not deny equal protection of the law to widowers who have no such exemption and who qualify in all other respects.
Kahn v. Shevin, 94 S. Ct. 1734 (1974).
Stephen J. Birek Jr.,
Constitutional Law - Taxation - Equal Protection - Sex as a Criterion for Tax Exemption,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol13/iss2/12