What Supreme Court case established the principle of implied powers?

The principle of implied powers was established in McCulloch v. Maryland. This landmark case, decided in 1819, arose when the state of Maryland attempted to tax the Second Bank of the United States. The Supreme Court, under Chief Justice John Marshall, ruled in favor of the federal government, affirming that Congress has powers beyond those explicitly listed in the Constitution.

The Court argued that the Necessary and Proper Clause (also known as the Elastic Clause) allows Congress to enact laws that are not specifically enumerated in the Constitution, as long as they are in service of its constitutional powers. This case underscored the federal government's ability to expand its authority through implied powers, thereby enhancing federal supremacy over state laws and actions. As a result, McCulloch v. Maryland set a precedent for federal authority and the interpretation of congressional power, which continues to influence American governance today.