The U.S. Supreme Court in McCulloch v. Maryland (1819) held that a state could not impose a tax on a federal institution because such a tax would violate the Constitution's Supremacy Clause.
March 06, 1819
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Landmark Supreme Court decision interpreting the relationship between federal and state authority.
The U.S. Constitution's Supremacy Clause establishes that federal law takes precedence over conflicting state law.
September 17, 1787
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Constitutional principle that allocates authority between federal and state law.