What was the main legal issue in the McCulloch vs. Maryland case?

The main legal issue in the McCulloch v. Maryland case centered on the state tax imposed on the operations of the national bank, specifically the Second Bank of the United States. This landmark Supreme Court case addressed the conflict between federal authority and state power, as Maryland sought to tax the bank in an effort to challenge its legitimacy within the state. The Supreme Court, under Chief Justice John Marshall, ultimately ruled that the federal government had the constitutional authority to establish a national bank, and that states could not tax federal institutions, reinforcing the principle of national supremacy over state laws.

The decision was significant in affirming the broad interpretation of federal powers under the Necessary and Proper Clause, solidifying the power of the federal government in relation to states. This case set a precedent for the role of federal institutions in the American legal landscape, impacting future cases involving federalism and state rights.