What follows is an opinion from a United States Court of Appeals.
Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
Your task is to determine whether or not the first listed respondent is bankrupt. If there is no indication of whether or not the respondent is bankrupt, the respondent is presumed to be not bankrupt.

Opinion:
GIRARD TRUST CORN EXCHANGE BANK, as Trustee of a Trust Under Deed of Albert R. Gallatin Welsh Dated March 19, 1935, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10580.
United States Court of Appeals Third Circuit.
Argued Feb. 7, 1952.
Decided Feb. 27, 1952.
Rehearing Denied March 25, 1952.
George Craven, Philadelphia, Pa. (Gar-roll R. Wetzel, Philadelphia, Pa., on the brief), for petitioner.
Melva M. Graney, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for appellee.
Before KALODNER and HASTIE, Circuit Judges, and MODARELLI, District Judge.
PER CURIAM.
The questions presented here are (1) whether payments from the principal of a trust, created by her deceased husband during his lifetime, to a divorced wife under a separation agreement and divorce decree, are taxable as income to her under Section 22(k) of the Internal Revenue Code, and (2) whether a payment in a lump sum of arrears in the monthly amounts provided under the separation agreement and divorce decree, constituted “fixed or determinable annual or periodical” income from sources within the United States, taxable to the divorced wife, a nonresident alien, under Section 211(a) (1) (A), and as such was subject to withholding tax under Section 143(b). The Tax Court ruled in the affirmative on the two questions and we are in complete accord with its disposition for the reasons so well stated in its opinion, 16 T:C. 1398.
The decision of the Tax Court will be •affirmed.
. 26 U.S.0.1946 ed. § 22.
. 26 U.S.C.1946 ed. § 211.
. 26 U.S.C.1946 ed. § 143.

Question: Is the first listed respondent bankrupt?

Choices:
Yes
No

Answer: 1