Kahn v. Tax Assessor

THOMAS A. TESTA, Circuit Judge.

This cause having come on to be heard before me for final hearing and the court having heard argument of counsel, and considered the memoranda submitted by counsel, finds —

That Florida Statute §196.191 (7) allows a woman who has lost her spouse by death and has not remarried to claim a $500 exemption from taxes on property in this state.

That the plaintiff, Mel Kahn, has lost his spouse by death and has not remarried but is denied the beneficial operation of this statute solely because he is a man.

That the courts of this state since the earliest days of statehood…