McCulloch v. Maryland (1819) is a historic court case that determined that the necessary and proper clause gave congress the implied power to enact legislation necessary to carry out the powers granted to them.
In the case of McCulloch v. Maryland (1819), the Supreme Court came to the conclusion that the state of Maryland did not have the authority to levy taxes against the Second Bank of the United States. This was due to the fact that congress had implied powers under the necessary and proper Clause of Article 1, Section 8 to construct the Bank.
With what is perhaps Chief Justice John Marshall's strongest decision, McCulloch rejected the extreme states' nights arguments made by counsel for Maryland in resounding language while simultaneously giving Congress vast discretionary ability to effectuate the enumerated powers.
This result gave rise to the idea of Congress' implied authority in the Constitution, which holds that Congress has powers beyond those expressly enumerated in the United States Constitution, including powers that may assist such authorities in carrying out those expressly enumerated in the Constitution.
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