I believe the answer is: "It legitimized the power of the national government over states
The case of McCulloch vs. Maryland revolve around the taxation fee that the state of Maryland gave to McCulloch by using the state power to tax any business within its borders.
McCulloch refuse that payment since he already paid his taxes to the Federal government, and the court ruled out that the national government has a supremacy over the states and protect McCulloch from paying his taxes twice.