The doctrine was established by the United States Supreme Court in McCulloch v. Maryland (1819),[1] which ruled unanimously that states may not regulate property or operations of the federal government.
[2] The Court found that if a state had the power to tax a federally incorporated institution, then the state effectively had the power to destroy the federal institution, thereby thwarting the intent and purpose of Congress.
[4] In some cases, the federal government may voluntarily subject itself to local regulations.
For example, the policy of the General Services Administration is that federal employees must obey state and local laws "except when the duties of your position require otherwise", and are personally responsible for paying parking fines and moving violation fines not required for official purposes.
[5] A 2008 Congressional report found the federal government's lack of effective enforcement of this policy was creating traffic hazards in Washington, D.C., and New York City.