Last week the Federal Circuit heard oral argument in Christensen v. United States, a second tax case from March’s argument week that we have been following because it attracted an amicus brief. In this case, the United States is appealing a decision of the Court of Federal Claims allowing two American citizens residing in France to claim a foreign tax credit. Judges Chen, Hughes, and Stark heard the oral argument. This is our argument recap.
Court Week – March 2026 – What You Need to Know
This week, and as it turns out, next Monday, is Court week at the Federal Circuit. The court will convene 14 panels to consider 70 cases. Of the 70 cases, the court will hear oral argument in 55. The Federal Circuit provides access to live audio of these arguments via the Federal Circuits YouTube channel. This month, four cases schedules for oral argument attracted amicus briefs. Here’s what you need to know about these four cases.
Argument Preview – Christensen v. United States
As we’ve been reporting, four cases cases being argued at the Federal Circuit in March attracted amicus briefs. One of these cases is Christensen v. United States, a tax case. In it, the United States is appealing a decision by the Court of Federal Claims allowing two American citizens residing in France to claim a foreign tax credit. This is our argument preview.