No, this is a common misconception. Consider the difference in electrical potential between two trees that are 35 feet tall, and one that's 20 feet tall. Is th

No, this is a common misconception. Consider the difference in electrical potential between two trees that are 35 feet tall, and one that's 20 feet tall. Is there a difference? Yes, but it's not a big one, and when you consider the overall path length from the cloud to ground you're talking about a miniscule difference. Additionally, there are other confounding variables. Taller trees are typically older, and have larger root systems. Maybe they're better grounded, relative to younger trees, and so they are better pathways. We just don't know enough yet to say for certain why lightning strikes where it does. The only thing I will say, is that if you're outside and have nowhere to go, the best place is to be in a dense forest, but not close to any particular trees. The odds of you being directly struck in a forest are incredibly small.