Which of the following statements regarding the U.S. Supreme Court is FALSE?
a. The Supreme Court may agree to hear an appeal (grant certiorari) or refuse to hear it (deny certiorari).
b. The Supreme Court generally agrees to hear tax cases only when the case involves a significant principle of law or because two or more appellate courts have rendered conflicting opinions on the proper resolution of a tax issue.
c. During an average term, the Supreme Court generally hears no more than a dozen federal tax cases.
d. Decisions of the U.S. Tax Court may be appealed directly to the Supreme Court, without being heard by one of the U.S. Courts of Appeals.