The Supreme Court's decision in McCulloch v. Maryland:

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The Supreme Court's decision in McCulloch v. Maryland (1819) is a landmark case that significantly strengthened federal power over the states. The Court ruled that Congress had implied powers under the Necessary and Proper Clause of the Constitution to create the Second Bank of the United States and that the state of Maryland could not tax the Bank, thereby affirming the supremacy of federal law over state law. This decision helped to establish the principle that the federal government has broad powers to implement its enumerated powers.

The Supreme Court's Decision in McCulloch V. Maryland