 The Pairlet Court, and a Pairlet 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 of Pairlet Court, and a Supreme Court or Court of Last Resort which primarily reviews the decisions of the intermediate courts. The jurisdiction's Supreme Court is that jurisdiction's highest apparelate court. The apparelate courts nationwide can operate under varying rules. The authorities of apparelate courts to review the decisions of lower courts varies widely from one jurisdiction to another. In some areas, the apparelate court has limited powers of review. Generally, an apparelate 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.