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.
When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 

Your task concerns the second listed appellant. The nature of this litigant falls into the category "miscellaneous", specifically "fiduciary, executor, or trustee". Your task is to determine which of the following specific subcategories best describes the litigant.

Opinion:
LIT et al. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. LIT et al.
Nos. 5397, 5420.
Circuit Court of Appeals, Third Circuit.
July 20, 1934.
Wm. Clarke Mason and Henry Gross, both of Philadelphia, Pa., for Lit estate.
Prank J. Widomnn, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for the United States.
Carroll G. Walter, of New York City, amicus curias.
Before WOOLLEY, DAYIS, and THOMPSON, Circuit Judges.
THOMPSON, Circuit Judge.
These are cross-appeals from a decision of the Board of Tax Appeals. In 1923 Samuel D. Lit transferred shares of stock to a trustee in accordance with the terms of a trust agreement. The trustee was to pay the income to Rosa L. Lit, the settlor’s wife, for life and, upon her death, to the settlor for life witli remainder to the settlor’s son, David J. Lit. The settlor reserved the right to revoke the trust. In 1924 the trustee, the settlor, and tlie two beneficiaries executed an agreement providing, inter alia, that tlie trust might be revoked or amended by agreement of tlie settlor and both beneficiaries. In 3927 the trust was revoked by agreement of all the parties in interest, and a new agreement was executed providing that the trust might be revoked, altered, or amended by tlie settlor with the consent of Rosa L. Lit, the beneficiary of the life estate. The settlor died in 1929 and was survived by his wife and son.
The executors of the settlor’s estate in their tax return omitted from his gross estate the value of the eorpus of the trust. The Commissioner of Internal Revenue included the entire value of the trust in the gross estate and assessed a deficiency. Upon petition by tlie executors for redetermiuation of the assessment, the Board of Tax Appeals rendered a decision in which it exempted from ilio estate tax the value of the life estate of Rosa L. Lit and held, as subject to tax, the value of the remainder. Botli the Commissioner a.nd the executors have petitioned for review of the decision of tlie Board of Tax Appeals.
Tlio issues raised involve the construction of section 302 (e) (d) (h) of the Revenue Act of 1926 (26 USCA § 1094 (c, d, h).
We have given careful consideration to the arguments of the attorneys for the respective parties. Nevertheless, upon review of tlio findings of fact and opinion of the Board of Tax Appeals, wo find omselves in entire accord with the reasoning and conclusions set out in its decision. 28 B. T. A. 853.
The decision of the Board of Ta,x Appeals in both appeals is affirmed.

Question: This question concerns the second listed appellant. The nature of this litigant falls into the category "miscellaneous", specifically "fiduciary, executor, or trustee". Which of the following specific subcategories best describes the litigant?

Choices:
trustee in bankruptcy - institution
trustee in bankruptcy - individual
executor or administrator of estate - institution
executor or administrator of estate - individual
trustees of private and charitable trusts - institution
trustee of private and charitable trust - individual
conservators, guardians and court appointed trustees for minors, mentally incompetent
other fiduciary or trustee
specific subcategory not ascertained

Answer: 3