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:
COMMISSIONER OF INTERNAL REVENUE v. COUGHLIN et al.
No. 6107.
Circuit Court of Appeals, Third Circuit.
Jan. 22, 1937.
Robert H. Jackson, Asst. Atty. Gen., Sewall Key and Ellis N. Slack, Sp. Assts. to,the Atty. Gen., and Joseph M. Jones, of Washington, D. C., for petitioner.
Roscoe B. Smith, R. Lawrence Coughlin, and David T. Davis, Jr., all of Wilkes-Barre, Pa., for respondents.
Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.
THOMPSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. The respondent, R. Lawrence Coughlin, is an attorney engaged in the general practice of the law. In his 1930 and 1931 income tax returns he reported income derived from the practice of his profession but claimed exemption on compensation received by him as attorney for the Central Poor District of Luzerne County and the School District for the Borough of Duryea, Luzerne county, Pa. The Commissioner assessed deficiencies, but the Board of Tax Appeals held that such compensation was tax exempt.
The respondent based his claim for exemption on the allegation that he was an employee of the poor district and school district, which were political subdivisions of a state. The Commissioner conceded that the two districts in question were political subdivisions of a state and were engaged in the exercise of essential governmental functions, but contended that the compensation in controversy was not exempt because it was earned by the respondent as an independent contractor and not as an officer or employee. Article 643 of Treasury Regulations 74 promulgated under the Revenue Act of 1928 (45 Stat. 791) provides:
“Compensation paid to its officers and employees by a State or political subdivision thereof for services rendered in connection with the exercise of an essential governmental function of the State or political subdivision, * * * is not taxable. Compensation received for services rendered to a State or political subdivision thereof is included in gross income unless (a) the person receives such compensation as an officer or employee of a State or political subdivision, and (b) the services are rendered in connection with the exercise of an essential governmental function. * * *
“ * * * An employee is one whose duties consist in the rendition of prescribed services and not the accomplishment of specific objects, and whose services are continuous, not occasional or temporary. * * * ”
According to those regulations an employee is (a) one whose duties consist in the rendition of prescribed services and not the accomplishment of specific .objects, and (b) one whose services are continuous, not occasional or temporary. In addition, the decided cases stress the importance of supervision and control. Where there is no supervision or control, where the employment is occasional, where the duties are not prescribed, the courts have concluded that the taxpayer was not an officer or employee and that his compensation was not tax exempt. Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Commissioner of Internal Revenue v. Modjeski (C.C.A.) 75 F.(2d) 468; Burges v. Commissioner of Internal Revenue (C.C.A.) 69 F.(2d) 609; Haight v. Commissioner of Internal Revenue (C.C.A.) 52 F.(2d) 779; Burnet v. McDonough (C.C.A.) 46 F.(2d) 944. In the instant case, however, the Board found upon substantial evidence submitted to it that the respondent was subject to the control of the boards of the two districts which he represented, that his duties were prescribed in accordance with the statutes, and that his employment was for a set period and carried with it compensation in the form of an annual salary. In Watson v. Commissioner of Internal Revenue (C.C.A.) 81 F.(2d) 626, our determination was restricted to the issue as to whether the Board had sufficient evidence upon which to base its conclusion that the taxpayer in that case was an independent contractor and not an employee of a political subdivision of the state. Since there were sufficient facts upon which the Board could properly conclude that the taxpayer was an independent contractor, we affirmed. The situation presented by the instant appeal is the exact converse. The Board in this case found, upon substantial evidence, the fact that the taxpayer was an employee of a political subdivision of the state. Both the poor district tand the school district were engaged in the exercise of an essential governmental function. The respondent was solicitor for each under a contract of employment authorized by statute for a definite term. His duties were continuous and not for specific items of work. In each case he received an annual salary. His duties as solicitor for the poor district were prescribed by rules and regulations promulgated by authority conferred upon the directors of the poor district by the Pennsylvania Act of May 14, 1925, P.L. 762, § 219 (62 P.S.Pa. § 219). The respondent as solicitor was subject to the direction of the board of directors of both the poor district and the school district. Seventy-five per cent, of the respondent’s time was taken up by his work for those districts. He could not be removed during the term for which he was appointed solicitor of the school district except for improper conduct. Pennsylvania Act of May 18, 1911, P.L. 309, § 406 (24 P.S. § 341). Those facts sustain the conclusion of the Board that the respondent was an employee and not an independent contractor.
The findings of the Board of Tax Appeals, when supported by substantial evidence, are conclusive. Helvering v. Rankin, 295 U.S. 123, 131, 55 S.Ct. 732, 79 L.Ed. 1343.
The decision of the Board of Tax Appeals is 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