What key issue did McCulloch v. Maryland relate to in U.S. law?

McCulloch v. Maryland is a landmark Supreme Court case primarily focused on the relationship between state rights and federal authority. The case arose when the state of Maryland attempted to impose a tax on the Second Bank of the United States to challenge the legitimacy of the federal institution. The Supreme Court, led by Chief Justice John Marshall, ruled that the federal government had implied powers under the Necessary and Proper Clause of the Constitution. This ruling reinforced the principle that federal authority could not be undermined by state actions, establishing that states do not have the power to tax federal entities.

Thus, the case is significant in highlighting the ongoing tension between state powers and the powers of the federal government, which has ongoing implications for federalism in the United States. It set precedents that would influence the balance of power well into the future, emphasizing the supremacy of federal law over conflicting state law.