In the U.S., the intermediate appellate courts included in the federal judicial system and created by act of Congress.
There are 13 courts of appeal, including 12 courts whose jurisdictions are geographically apportioned, and the U.S. Court of Appeals for the Federal Circuit, whose jurisdiction is subject-oriented and nationwide. The Federal Circuit court, located in Washington, D.C., was created by an act of Congress in 1982 and hears appeals from U.S. district and territorial courts primarily in patent and trademark cases, though it also hears appeals in cases in which the United States or its agencies is a defendant, as in alleged breaches of contract or in tax disputes. The courts are empowered to review the decisions of federal district courts (see United States District Court ), as well as the decisions of the divisions of the U.S. Tax Court within their jurisdictions and those of the U.S. Bankruptcy Courts. All decisions of the courts are subject to review by the Supreme Court of the United States .