McCulloch v. Maryland (1819)

1) Link to the Actual Opinion
Read the U.S. Reports opinion (PDF)

2) Summary of the Opinion
Maryland imposed a tax on the Second Bank of the United States. The Supreme Court upheld Congress’s power to create the Bank and struck down Maryland’s tax.

3) Why It Mattered
This case announced the doctrine of implied powers under the Necessary and Proper Clause and reinforced the principle of federal supremacy.