In the 1973 case of Kahn v. Shevin, Attorney General of Florida et al., the U.S. Supreme Court upheld a Florida law that granted widows but not widowers a property tax exemption. The appellant, Bert Kahn, argued that this law violated his rights under the Equal Protection Clause of the Fourteenth Amendment as it discriminated on basis of sex. However, in a unanimous decision led by Justice Brennan, the court held that while gender-based classifications were subject to scrutiny under equal protection principles and must serve important governmental objectives and be substantially related to achievement of those objectives; this particular statute was justified due to compensatory and remedial purposes for women who had historically suffered economic discrimination. The court found that such legislation could help rectify past societal discrimination against women.

In the dissenting opinion for Kahn v. Shevin, Justice William O. Douglas argued that Florida's tax exemption law was discriminatory and violated the Equal Protection Clause of the Fourteenth Amendment. He contended that there is no rational basis to justify a gender-based distinction in taxation policy, as it perpetuates stereotypes about women's dependency on men and their inability to support themselves financially. Furthermore, he asserted that such laws are not only unfair but also counterproductive because they discourage women from participating fully in economic life by creating financial incentives for them to remain at home rather than seek employment or further education. Thus, according to Justice Douglas' dissenting view, this type of legislation should be subjected to strict scrutiny under equal protection analysis due its potential impact on fundamental rights.