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.
In some cases there is some confusion over who should be listed as the appellant and who as the respondent. This confusion is primarily the result of the presence of multiple docket numbers consolidated into a single appeal that is disposed of by a single opinion. Most frequently, this occurs when there are cross appeals and/or when one litigant sued (or was sued by) multiple litigants that were originally filed in district court as separate actions. The coding rule followed in such cases should be to go strictly by the designation provided in the title of the case. The first person listed in the title as the appellant should be coded as the appellant even if they subsequently appeared in a second docket number as the respondent and regardless of who was characterized as the appellant in the opinion.
To clarify the coding conventions, consider the following hypothetical case in which the US Justice Department sues a labor union to strike down a racially discriminatory seniority system and the corporation (siding with the position of its union) simultaneously sues the government to get an injunction to block enforcement of the relevant civil rights law. From a district court decision that consolidated the two suits and declared the seniority system illegal but refused to impose financial penalties on the union, the corporation appeals and the government and union file cross appeals from the decision in the suit brought by the government. Assume the case was listed in the Federal Reporter as follows:
United States of America,
Plaintiff, Appellant
v
International Brotherhood of Widget Workers,AFL-CIO
Defendant, Appellee.
International Brotherhood of Widget Workers,AFL-CIO
Defendants, Cross-appellants
v
United States of America.
Widgets, Inc. & Susan Kuersten Sheehan, President & Chairman
of the Board
Plaintiff, Appellants,
v
United States of America,
Defendant, Appellee.
This case should be coded as follows:Appellant = United States, Respondents = International Brotherhood of Widget Workers Widgets, Inc., Total number of appellants = 1, Number of appellants that fall into the category "the federal government, its agencies, and officials" = 1, Total number of respondents = 3, Number of respondents that fall into the category "private business and its executives" = 2, Number of respondents that fall into the category "groups and associations" = 1.
Note that if an individual is listed by name, but their appearance in the case is as a government official, then they should be counted as a government rather than as a private person. For example, in the case "Billy Jones & Alfredo Ruiz v Joe Smith" where Smith is a state prisoner who brought a civil rights suit against two of the wardens in the prison (Jones & Ruiz), the following values should be coded: number of appellants that fall into the category "natural persons" =0 and number that fall into the category "state governments, their agencies, and officials" =2. A similar logic should be applied to businesses and associations. Officers of a company or association whose role in the case is as a representative of their company or association should be coded as being a business or association rather than as a natural person. However, employees of a business or a government who are suing their employer should be coded as natural persons. Likewise, employees who are charged with criminal conduct for action that was contrary to the company policies should be considered natural persons.
If the title of a case listed a corporation by name and then listed the names of two individuals that the opinion indicated were top officers of the same corporation as the appellants, then the number of appellants should be coded as three and all three were coded as a business (with the identical detailed code). Similar logic should be applied when government officials or officers of an association were listed by name.
Your specific task is to determine the total number of appellants in the case that fall into the category "the federal government, its agencies, and officials". If the total number cannot be determined (e.g., if the appellant is listed as "Smith, et. al." and the opinion does not specify who is included in the "et.al."), then answer 99.

Opinion:
LAW v. ROTHENSIES, Collector of Internal Revenue.
No. 8858.
Circuit Court of Appeals, Third Circuit.
Argued Nov. 21, 1945.
Decided March 29, 1946.
BIGGS, Circuit Judge, dissenting.
Carlton Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.
Kenneth W. Gemmill, of Philadelphia, Pa. (Chester C. Hilinski and Barnes, Dech-ert, Price & Smith, all of Philadelphia, Pa., on the brief), for appellee.
Before BIGGS, McLAUGHLIN and O’CONNELL, Circuit Judges.
McLAUGHLIN, Circuit Judge.
This appeal involves six life insurance policies under which the appellee was the sole beneficiary of her husband. After her husband’s death in 1936 the appellee exercised the twenty year installment and thereafter for life options under the policies. The amount of each installment exceeded the aliquot part of the proceeds of the policies. This excess was included by the Commissioner of Internal Revenue in the gross income of the appellee for 1938 and 1939. Accordingly the appellee paid the taxes thereon and then sued for their recovery. The District Court upheld the plaintiff-appellee on her motion for summary judgment, deciding that Section 22 (b) (1) of the Revenue Act of 1938, 26 U. S.C.A. Int.Rev.Code, § 22(b) (1), excluded from gross income installment payments under an insurance policy option when exercised by the beneficiary after the death of the insured.
All six policies contained installment options for a limited period and for life. Four of the six had an interest payment option. The provisions of the Metropolitan Life Insurance Company policy No. 777,-204, issued June 24, 1911, which contained all three options reads:
“(1) Interest. — For the annual payment of interest to the beneficiary at the rate of 3%% upon the amount payable under the policy which was left with the company and for the payment of the amount at her death tó the beneficiaries, executors, administrators or assigns.
“(2) Installments for a limited period.— For the payment of equal installments for a specified number of years in accordance with a table set out in the policy.
“(3) Installments for life.- — For the payment of equal annual installments for a fixed period of twenty years and for so many years longer as the beneficiary shall survive in accordance with a table set out in the policy.”
Another of the policies, Metropolitan Life Insurance Company policy No. 2,419,-504, issued October 23, 1919, provided that the sums payable under options 2 and 3 are based upon an assumed interest earning of 3%%.
The appellant urges that the excess of each installment payment over the particular part of the proceeds of the policy is interest within the meaning of the parenthetical phrase of Section 22(b) (1) of the Revenue Act of 1938 and therefore taxable as income to the beneficiary in the years the installments were paid. This is in line with the interpretation of the section by Treasury Regulations 101 Art. 22(b) (1)— 1 and 103 Section 19.22(b) (1) — 1 as amended, Section 22(b) (1) excludes from gross income and exempts from taxes: “(1) Life insurance. Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included in gross income),”
The contention of the appellant is squarely contrary to the holding of the only Circuit Court of Appeals case on the precise facts, Commissioner v. Pierce, 2 Cir., 146 F.2d 388. There the Court held, page 389, that “The parenthesis applies to cases where the capital sum is retained for a season undiminished, and only the interest is paid to the beneficiary * * Judge Learned Hand further said at page 390: “Nothing will justify the violence to the language necessary to the Commissioner’s interpretation, unless it is necessary to effectuate the underlying purpose of the statute. In this instance it would defeat that purpose.”
The Pierce opinion which was in affirmance of the Tax Court, followed five Circuit Court of Appeals decisions all to the effect that where an insured during his lifetime had exercised more or less similar policy options, the excess in installment payments over the policy proceeds was not in-cludible in the beneficiary’s gross income. Commissioner v. Winslow, 1 Cir., 113 F. 2d 418, 133 A.L.R. 405, Commissioner v. Bartlett, 2 Cir., 113 F.2d 766; Commissioner v. Buck, 2 Cir., 120 F.2d 775; Allis v. La Budde, 7 Cir., 128 F.2d 838 and Kaufman v. United States, 4 Cir., 131 F.2d 854.
The statutory background of 22(b) (1) is highly significant. Its forerunner, Section II, B of the Tariff Act of 1913, 38 Stat. 167, reads: “ * * * the proceeds of life insurance policies paid upon the death of the person insured * * * shall not be included as income.” During the Congressional discussion of that language, Mr. Hull, in charge of the bill in the House, was asked: “ * * * whether a widow will be required to pay an income tax on the money secured as the result of her husband’s death * * * ?” He answered: “It was never contemplated to tax the proceeds of life insurance policies.” He agreed that “ * * * no tax was levied upon the beneficiary of a policy or upon the amount paid, such as on a 20-year policy, * * (63rd Cong., 1st Sess., Vol. 50 Congressional Record, pages 508-512).
The Revenue Act of 1916, 39 Stat. 758, section 4, exempted the proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured. This was enlarged in 1918 to include the estate of the insured. 40 Stat. 1065. The 1921 Act changed the exemption to read: “The proceeds of life insurance policies paid upon the death of the insured.” 42 Stat. 238. Thereafter came the 1926 Act, Section 213(b) (1), 26 U.S.C.A. Int.Rev.Acts, page 163: “(1) Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included in gross income); * *
Regarding this, the Conference Committee said (69th Cong., 1st Sess., H.Rept. 356) p. 33: “Amendment No 17: Under existing law, the proceeds of life insurance policies ‘paid upon the death’ of the insured are exempt. The House bill, in order to prevent any interpretation which would deny the exemption in the case of installment payments, amended- this provision so that proceeds ‘paid by reason of the death’ of the insured would be exempt. In order to prevent an exemption of earnings where the amount payable under the policy is placed in trust upon the death of the insured and the earnings thereon paid, the Senate amendment provides specifically that such payments shall be¡ included in gross income.”
The 1934 Act which contained the present form of Section 22(b) (1) changed the phrase “or in installments” to read “or otherwise.” The reason for this is contained in the Senate Finance Committee Report (73rd Cong., 2d Sess., S.Rept. 558 at 23) : “This change, made by the House, makes it clear that the proceeds of a life insurance policy payable by reason of the death of the insured in the form of an annuity are not includible in gross income. Your committee made no change in this ■section of the House bill.”
This legislative history clearly shows Congress never intended that the type of installment policy payments under consideration should be taxed. As seen, in 1926 to avoid possible misinterpretation of the section in that particular, the actual word ■“installments” was written into the statute. At the same time the phrase “proceeds of life insurance policies” was clarified by substituting therefor “amounts received under a life insurance contract.” The only further change since 1926 was to broaden the phrase “or in installments” to “or otherwise” in order to make certain that annuities would not be taxed.
Our opinion in Penn Mutual Life Insurance Co. v. Commissioner, 92 F.2d 962 does not affect the instant situation. That matter had to do with Section 203 (a) (8) of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev.Acts, page 412. It concerned deductions claimed by an insurance company as interest on indebtedness in computing its income tax. We held that in such computation, installment payments under an option exercised after the death of the insured are interest on indebtedness within the terms of the section and deductible from gross income. That decision is to be confined to its particular facts. Here we are dealing with a specific exemption under an entirely different section of the Internal Revenue Law. The two sections admittedly are not correlative. The long congressional history of Section .22(b) (1) contains no reference to the elaborate system for taxing insurance companies outlined in Sections 201 to 203 of the Revenue Code, 26 U.S.C.A. Int.Rev. Code, §§ 201-203, and though the whole method of taxation for insurance companies was revised in 1942 the pertinent committee reports have nothing to say about Section 22(b) (1). The lack of connection between the two sections is well illustrated by the action of the Second Circuit Court of Appeals. Prior to its decision in the Pierce case, supra, that Court had held in Commissioner v. Bartlett, supra, and Commissioner v. Buck, supra, that where an insured himself exercised a life insurance installment option there was no tax to the beneficiary on the installments. Despite this, shortly thereafter the same Court construing Section 203(a) (8) in Equitable Assurance Society v. Helvering, 137 F.2d 623, affirmed 321 U.S. 560, 64 S. Ct. 722, 88 L.Ed. 927, decided that interest could be deducted by an insurance company on installment payments irrespective of whether the insured or the beneficiary exercised the option.
Appellee makes the point that appellant’s argument which is directed to the parenthetical clause of Section 22(b) (1) was not presented below and therefore cannot be urged here for the first time. We think the question was sufficiently suggested in the District Court and is properly before us. On the merits of that question the ordinary and natural sense of the simple language of the section, coupled with the unmistakable legislative intent, cannot be denied. In our view as indicated, Section 22(b) (1) exempts the installment payments of the policies before us from tax. We are confirmed in this by the sure trend of the reported cases culminating in the affirmance of the Tax Court decision in the Pierce case (supra) and the excellent opinion of the Court below.
Affirmed.
Originally there were ten policies in the litigation below. Four of these had obviously different contract provisions from the other six and the decision of the District Court as to them has been accepted by the appellee.
Section 203 (a) (8) of the Revenue Act of 1928 reads: “(8) Interest. All interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or, securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon'which is wholly exempt from taxation under this title.”

Question: What is the total number of appellants in the case that fall into the category "the federal government, its agencies, and officialss"? Answer with a number.

Choices:

Answer: 1