From: Why xhtml?
May 4th, 2008  
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The Extensible Hypertext Markup Language, or XHTML, is a markup language that has the same depth of expression as HTML, but also conforms to XML syntax, ie its HTML + XML

The most important thing is the requirement that the document must be well-formed and that all elements must be explicitly closed as required in XML. In XML, all element and attribute names are case-sensitive, so the XHTML approach has been to define all tag names to be lowercase.