M'CULLOCH v. MARYLAND, 17 U.S. 316 (1819)
MARSHALL, Ch. J., delivered the opinion of the court.
qIn the case now to be determined, the defendant, a sovereign state, denies the obligation of a law enacted by the legislature of the Union [creating a national bank], and the plaintiff, on his part, contests the validity of an act which has been passed by the legislature of that state [to tax a branch of the national bank in the state].