Which Supreme Court case, decided in 1819, upheld the power of Congress to create a national bank under the Necessary and Proper Clause and established that states cannot tax federal institutions?

• A Gibbons v. Ogden
• B McCulloch v. Maryland ✓
• C Marbury v. Madison
• D Cohens v. Virginia

McCulloch v. Maryland, written by Chief Justice John Marshall, affirmed broad federal power and the principle that 'the power to tax involves the power to destroy.'