Answer: The implied powers of congress necessary to implement the expressed powers of Article 1
Explanation:This was the first case to interpret and apply the necessary and proper clause. The United States Congress had incorporated a federal bank, the Bank of the United States and refused to pay a tax imposed on all banks not chartered by the state.
McCulloch, a cashier at the Baltimore branch of the Bank of the United States, refused to comply with the state law and the Maryland Court of Appeals upheld judgment against McCulloch.
This judgement not only showcased the idea of supremacy of federal power but also became a landmark case on the implied powers of congress and how congress got away with many of its acts