The courts of appeals hear cases that have been appealed from

a.

the district courts.

b.

the U. S. Tax Court.

c.

the decisions of federal regulatory agencies.

d.

all of the above.

A

Explanation:

A court of appeals decides appeals from any of the district courts that are in its federal judicial circuit. The appeals courts also can hear appeals from some administrative agencies. Decisions of the federal appeals courts can, in turn, be appealed to the Supreme Court of the United States