Regarding the federal court system, which of the following statements is false?
a. federal court districts never cross state lines.
b. each of the 12 regional circuits has a court of appeals.
c. the supreme court hears most of the cases brought to it on appeal.
d. the u. s. tax court is a special federal court.

Regarding the Federal Court system, the statement "The Supreme Court hears most of the cases brought to it on appeal" is the false statement among all the statements given in the question. So the correct option in regards to the given question is option "C". The statement given in option "A" is correct that the federal court districts never cross state lines. The statement of option "B" is also a correct statement in relation to federal court system. It is also true that the U.S. Tax Court is a special Federal court and so option "D" is also a correct statement.

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