Choice "B" is correct. U.S. District Court cases are heard before one judge, not a panel of judges.Choice "c" is incorrect. The U.S. Court of Federal Claims follows the decisions of the Federal Court of Appeals but not the geographical Courts of Appeals.Choice "a" is incorrect. Judges for the U.S. Tax Court hear cases at various locations in the country, but the justices for the U.S. Supreme Court do not. The Supreme Court hears cases in Washington, DC with all nine justices present. The Supreme Court does not conduct jury trials.Choice "d" is incorrect. When the U.S. Supreme Court denies a writ of certiorari, it does not confirm the lower court's decision.