James McCulloch was cashier and head of the Baltimore, Maryland, branch of The Second Bank of the United States who refused to pay a new tax the State of Maryland attempted to impose on the bank. McCulloch was the nominal defendant in Maryland's case against the federal government in the state courts, and the petitioner in the US Supreme Court case McCulloch v. Maryland, (1819).
Case Citation:
McCulloch v. Maryland, 17 US 316 (1819)
For more information about McCulloch v. Maryland, see Related Links, below.