McCullough v. Maryland

McCulloch v. Maryland (1819) was a landmark Supreme Court case addressing the balance of power between state and federal government. The case arose when the state of Maryland attempted to tax the Second Bank of the United States. James McCulloch, the bank’s cashier, refused to pay the tax, leading to a legal battle. The Supreme Court ruled that the federal government had implied powers beyond those explicitly stated in the Constitution and that states could not tax federal institutions. This decision reinforced federal authority and established the principle of national supremacy over state laws.