In re the Estate of Lalli

OPINION OF THE COURT

Jones, J.

This case is now before us on remand from the Supreme Court of the United States for further consideration in the light of Trimble v Gordon (430 US 762). We adhere to our previous decision (38 NY2d 77).

At the outset we observe that the standard to be applied in our review, while "less than strictest scrutiny”, is nonetheless "not a toothless one” (perhaps in the sense that it would be a "toothless” standard if it could be satisfied by a mere finding of some remote rational relationship between the statute and a legitimate State purpose) (430 US 762, 767).

We find…