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

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.

Answer 2

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