The United States Supreme Court has issued five new opinions.

In Boechler v. Commissioner, a case from North Dakota, the court held that the 30-day time limit to file a petition for review of a collection due process determination, 26 U. S. C. §6330(d)(1), is a nonjurisdictional deadline subject to equitable tolling.

Read the court's opinion at: https://www.supremecourt.gov/opinions/21pdf/20-1472_6j37.pdf

In United States v. Vaello Madero the court held that the Constitution does not require Congress to make Supplemental Security Income benefits available to residents of Puerto Rico.

Read the court's opinion at: https://www.supremecourt.gov/opinions/21pdf/20-303_6khn.pdf

In Brown v. Davenport the court held that, when a state court has ruled on the merits of a state prisoner’s claim, a federal court cannot grant habeas relief without applying both the test outlined in Brecht v. Abrahamson, 507 U. S. 619, and the one Congress prescribed in the Antiterrorism and Effective Death Penalty Act of 1996; the Sixth Circuit erred in granting habeas relief to Mr. Davenport based solely on its assessment that he could satisfy the Brecht standard.

Read the court's opinion at: https://www.supremecourt.gov/opinions/21pdf/20-826_p702.pdf

In Cassirer v. Thyssen-Bornemisza Collection Foundation the court held that, in a suit raising non-federal claims against a foreign state or instrumentality under the Foreign Sovereign Immunities Act of 1976, a court should determine the substantive law by using the same choice-of-law rule applicable in a similar suit against a private party.

Read the court's opinion at: https://www.supremecourt.gov/opinions/21pdf/20-1566_l5gm.pdf

In City of Austin v. Reagan National Advertising of Austin, LLC the court held that the distinction between on-premises signs and off-premises signs in the City of Austin’s sign code is facially content neutral under the First Amendment.

Read the court's opinion at: https://www.supremecourt.gov/opinions/21pdf/20-1029_i42k.pdf