United States v. Earl Kabeiseman, Director of Revenue, State of Wyoming Wyoming Department of Revenue and Taxation State of Wyoming

McWILLIAMS, Senior Circuit Judge.

This case has its roots in McCulloch v. Maryland, 17 U.S. (4 Wheaton) 316, 4 L.Ed. 579 (1819). In McCulloch, the Supreme Court held that under the Supremacy Clause of the United States Constitution, Article VI, clause 2, a law passed by the state legislature of Maryland imposing a tax on a branch of the Bank of the United States located in Maryland was “unconstitutional and void.” In so doing, Chief Justice Marshall observed that “the power to tax involves the power to destroy.” Id. at 431.

In the instant case, we are concerned with the effort of the State of…