Question

Each U.S. state has at least one U.S. Tax Court U.S. Supreme Court U.S. District Court U.S. Court of Appeals

Answer 1

The correct answer is:  [C]:  "U.S. District Court".
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  Each U.S. state has at least one:   [federal] U.S. District Court   .
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Answer 2

Your answer would be U.S district court.

There are (correct me if I'm wrong) 94 district courts throughout the USA, where small cases can be resolved. The case can also get moved up, eventually into the Supreme Court.