Answer :
McCulloch v. Maryland (1819) is one of the first and most important Supreme Courtcases on federal power. In this case, the Supreme Court held that Congress has implied powers derived from those listed in Article I, Section 8. The “Necessary andProper” Clause gave Congress the power to establish a national bank.McCulloch v. Maryland would inadvertently become a fundamental case in Supreme Court decisions based on the State of Maryland imposing a tax on the Second Bank of the United States, which was established with the support and backing of Congress.