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:
ALLEN, Collector of Internal Revenue for the District of Nebraska, v. BRANDEIS. UNITED STATES v. SAME.
Circuit Court of Appeals, Eighth Circuit.
November 17, 1928.
Nos. 8031, 8032.
T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., and James C. Kinsler, U. S. Atty., of Omaha,Neb., on the brief), for plaintiffs in error.
John L. Kennedy, of Omaha, Neb. (Jay C. Halls, Albert L. Hopkins, and O. John Rogge, all of Chicago, Ill., on the brief), for defendant in error.
Before BOOTH, Circuit Judge, and POLLOCK and DEWEY, District Judges.
POLLOCK, District Judge.
Defendant in error, plaintiff' below, was the wife of Arthur D. Brandéis of Omaha, Neb. Arthur D. Brandéis, a man of large wealth, died' testate June 10, 1916. By the laws of the state Mrs. Brandéis was entitled to receive as her dower right out of the estate a very large sum of money or property measured in money at the sum of $483,727.79. Of no part of this amount could the will of her husband deprive her without her consent. At his decease it became her interest in his estate, due and payable to her out of his estate. By the terms of his will provision was made for her, as follows:
“Eighth. I give- and bequeath to my beloved Wife, Zerlina Brandéis, Ten Thousand Dollars ($10,000.00) to be expended by her for charitable and benevolent purposes.
“Ninth. I give and bequeath to my beloved wife, Zerlina Brandéis, all my automobiles and household furniture and effects, for her sole use and benefit absolutely forever.
“Tenth. I give and bequeath to my beloved wife, Zerlina Brandéis, Fifty Thousand Dollars ($50,000.00) per annum, to be paid to her each year in equal quarterly instal-ments, for her sole use and benefit during her natural life; said bequest and payments to be in lieu of dower or other distributive share of my estate to which by law she would otherwise be entitled.
“Thirteenth. Pending the administration of my estate, the foregoing bequests shall be paid by my executors, and thereafter they shall be paid by my trustees; Provided, however, only the net income and profits from my property shall be available to pay the bequests mentioned in the Seventh, Tenth, Eleventh and Twelfth paragraphs hereof. Should such income and profits be insufficient at any time to pay the bequests mentioned in said paragraph in full, eách of said bequests shall bear a proportionate part, of such deficiency. A deficiency arising during any year may be made up out of the income and profits for any succeeding year-or years.”
The widow elected, as she must do to deprive her of her right in the estate, to take under the will the $50,000 per annum, and relinquish to the estate her interest therein. On these annual payments of $50,000 there was charged and collected by the government income taxes for different years aggregating $24,874.40. Deeming the collection of these amounts from the source stated not taxable under the law, a claim for refund was made and denied,- and this action instituted by her to recover the same.
To the petition of plaintiff the collector of internal revenue interposed a demurrer, which was overruled and denied, and thereafter, the collector electing to stand on his demurrer and not plead further, judgment was entered for plaintiff for the amounts theretofore paid as income on the payments made, and the collector brings error.
From the foregoing statement it is apparent the question of merit presented for decision is this: In case a widow, under the laws of the state of Nebraska, elects to accept annual payments or installments of money as provided in the will of her husband in lieu of that interest in his estate fixed by the laws of the state, are such annual payments taxable income to her until the aggregate of such payments shall equal or exceed her interest in the estate as by the statutory law of the state provided?
In this case the value of her interest in the estate was well pleaded, and admitted by the demurrer to be $483,737.79. To this sum, out of her husband’s estate, the widow was absolutely entitled under the law of that state. As it was her individual property on her husband’s decease, and as by his last will and testament he proposed to her the payment of $50,000.00 per annum out of the estate in lieu of her absolute statutory interest, which she was entirely free to accept or reject, and as she decided to and did elect to take the offer made her by the will of her deceased husband, it is quite too clear for argument she was a purchaser for value of the annuities or yearly payments of $50,000 each, and to this end come many adjudicated cases. Lord v. Lord, 23 Conn. 327; Security Co. v. Bryant, 52 Conn. 311, 52 Am. Rep. 599; Green v. Saulsbury; 6 Del. Ch. 371, 33 A. 623; Moore v. Alden, 80 Me. 301, 14 A. 199, 6 Am. St. Rep. 203; Pollard v. Pollard, 1 Allen (83 Mass.) 490; In re Gotzian, 34 Minn. 159, 24 N. W. 920, 57 Am. Rep. 43; Bank of Commerce v. Chambers, 96 Mo. 459, 10 S. W. 38; ReQua v. Graham, 187 Ill. 67, 58 N. E. 357, 52 L. R. A. 641; Schaffenacker v. Beil, 320 Ill. 31, 150 N. E. 333; In re Estate of Strahan, 93 Neb. 828, 142 N. W. 678; In re Estate of Sanford, 91 Neb. 752, 137 N. W. 864, 45 L. R. A. (N. S.) 236; Borden v. Jenks, 140 Mass. 562, 5 N. E. 623, 54 Am. Rep. 507, and a wealth of other eases.
The taxes in question were collected on the annual payments, or $50,000, made to plaintiff for the years 1920 to 1924, both inclusive. Therefore the income tax laws involved are those of 1918, 1921, and 1924 (40 Stat. 1057, §§ 200-261; 42 Stat. 227, §§ 200-263; 43 Stat. 253, §§ 200-283).
It is freely conceded, if the widow had taken the amount of her interest in- the estate, and with that sum had purchased an annuity of $50,000.00 per annum for a period of years, such annuities, when paid to her, would not have been taxable to her under the law, for the laws above referred to so provide. In legal effect, is that not precisely what was done in this ease? She took her property by her acquired under the laws of the state, turned the same over to her husband’s estate under an agreement she should receive as the purchase price of hér interest $50,000.00 per annum from the estate; that is to say, her invested capital was the value of her interest in her husband’s estate, to wit, $483,727.79. By the expenditure of this sum, the same being her own money, she purchased an annuity of $50,000 per annum from those representing her husband’s estate to be paid out of that estate. Clearly, in Such case, under the law, she should not be required to pay any income tax on 'the annual payments received until her capital invested in the annuities shall have been returned to her. After that time, it is conceded, she should pay tax. To this conclusion come the adjudicated cases in which the facte are identical or similar to the facte of this ease. See Warner v. Walsh, 15 F. (2d) 367, from the Circuit Court of Appeals for the Second Circuit; Bolster, Executor, v. United States, District Court Mass. Nov. 21, 1927, affirmed by Circuit Court of Appeals for the Eirst Circuit under title United States v. Bolster, Executor, 26 F. (2d) 760, decided June 13, 1928. It is insisted by the government this case is similar in its facte to that of Irwin v. Gavit, 268 U. S. 161, 45 S. Ct. 475, 69 L. Ed. 897. But, as will be seen by a reading and consideration of the ease above cited, the facte of that case and the instant ease are clearly and readily distinguishable from this and all like cases.
We are of the opinion the judgments in these cases are right and must be affirmed.

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