<Table> <Tr> <Td> </Td> <Td> The examples and perspective in this article may not represent a worldwide view of the subject . You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate . (September 2010) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> The examples and perspective in this article may not represent a worldwide view of the subject . You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate . (September 2010) (Learn how and when to remove this template message) </Td> </Tr> <P> An appellate court, commonly called an appeals court, court of appeals (American English), appeal court (British English), court of second instance or second instance court, is any court of law that is empowered to hear an appeal of a trial court or other lower tribunal . In most jurisdictions, the court system is divided into at least three levels: the trial court, which initially hears cases and reviews evidence and testimony to determine the facts of the case; at least one intermediate appellate court; and a supreme court (or court of last resort) which primarily reviews the decisions of the intermediate courts . A jurisdiction's supreme court is that jurisdiction's highest appellate court . Appellate courts nationwide can operate under varying rules . </P> <P> The authority of appellate courts to review the decisions of lower courts varies widely from one jurisdiction to another . In some areas, the appellate court has limited powers of review . Generally, an appellate court's judgment provides the final directive of the appeals courts as to the matter appealed, setting out with specificity the court's determination that the action appealed from should be affirmed, reversed, remanded or modified . </P>

What level of courts handle reviews of lower court decisions