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 "private business and its executives". 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:
UNITED STATES of America v. John H. ISENHOWER, Appellant.
No. 84-5474.
United States Court of Appeals, Third Circuit.
Submitted Under Third Circuit Rule 12(6) Feb. 8, 1985.
Decided Feb. 13, 1985.
John H. Isenhower, pro se.
Joseph J. Farnan, Jr., U.S. Atty., William C. Carpenter, Jr., Asst. U.S. Atty., Wilmington, Del., for appellee.
Before SEITZ, GIBBONS and SLOVI-TER, Circuit Judges.
OPINION OF THE COURT
SLOVITER, Circuit Judge.
Appellant, John H. Isenhower, was convicted after a jury trial of failing to file income tax returns for the calendar years 1980 and 1981 in violation of 26 U.S.C. § 7203. The evidence at trial showed that Isenhower received gross income during calendar year 1980 of $30,321.67 and during calendar year 1981 of $14,136.87, and that he failed to file any income tax returns for those years.
On appeal, Isenhower, appearing pro se, does not challenge the government’s factual assertions. Instead, he contends in essence that the district court lacked jurisdiction to try him for criminal tax offenses. His arguments are, “that the Congress of the United States ... has never conferred upon the District Courts within the Federal Government, or any other Court, criminal jurisdiction over God-created persons.” Brief for Appellant at 1. “The second reason is that in examining the Constitution Congress only has the power over three (3) types of crimes! [counterfeiting, felonies on the high seas and offenses against the law of nations, and treason].” Id. “The third reason is that within the whole of Title 18 of the United States Code, exists all the law (sic) on any federal crime that could be committed against the United States.” Id. at 2. The district court rejected these challenges, as do we.
Jurisdiction over tax matters has been explicitly given to the district courts by Congress, which provided that the district courts of the United States shall have original jurisdiction over all offenses against the laws of the United States. 18 U.S.C. § 3231. Article I, Section 8 of the Constitution and the Sixteenth Amendment empower Congress to create and enforce an income tax. The statute under which Isenhower was convicted plainly falls within that authority. Finally, there is no precedent nor rationale to support Isenhower’s contention that all of the criminal laws of the United States must be placed in Title 18.
We will affirm the judgment of the district court. Furthermore, the grounds asserted in this appeal are plainly frivolous. We will, therefore, today issue an Order to Show Cause why we should not “award just damages and single or double costs to the appellee” as authorized under Rule 38 of the Federal Rules of Appellate Procedure.

Question: What is the total number of appellants in the case that fall into the category "private business and its executives"? Answer with a number.

Choices:

Answer: 0