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The question as posed is unanswerable. A great number of things were not part of the Supreme Court's reasoning. First, any untruth would not be part of the reasoning, i.e. the "fact" that the sky is purple or the "fact" that leprechauns live at the end of the rainbow. Second, vast swathes of true things were entirely irrelevant, i.e. the fact that the Battle of Cowpens took place in South Carolina or the fact the naval impressment was a huge problem in US foreign policy.

There were two main questions in McCulloch v. Maryland. The first was whether the US Congress had permission from the Constitution to create a Federal Bank. Justice Marshall noted that although Article I does not enumerate any specific bank-making provision, it does have an elastic clause (Section 18, Necessary and Proper). This elastic clause gives congress the ability to do things that are not explicitly enumerated but may be required to perform things that are explicitly enumerated, such as managing interstate commerce. Therefore, Congress did have a right to create a federal bank.

The second was whether or not the Maryland government had the right to tax a federal institution. Justice Marshall tossed this away with the simple logic that we shouldn't be robbing Peter to pay Paul. It would also be ridiculous if every branch of the government could tax every other branch. He voided the tax as it applied to federal institutions and banned all similar taxes in any place where they might arise.

Anything outside of this general idea is likely not part of the Court's reasoning.

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If federal law and state law conflict, state law takes precedence

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Q: What was not part of the Supreme Court's reasoning in McCulloch v Maryland?
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States power to tax the federal government was addressed in the supreme courts decision of?

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How did the Supreme Court’s ruling in McCulloch v. Maryland strengthen the federal government ?The court case known as McCulloch v. Maryland of March 6, 1819, was a seminal Supreme Court Case that affirmed the right of implied powers, that there were powers that the federal government had that were not specifically mentioned in the Constitution, but were implied by it.


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