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:
Louise M. SCUDDER, Petitioner-Appellant, v. UNITED STATES of America. Respondent-Appellee.
No. 18041.
United States Court of Appeals Sixth Circuit.
May 8, 1969.
John S. Hager, Owensboro, Ky., for petitioner, John S. Hager, Morton J. Hol-brook, Sandidge, Holbrook, Craig & Hager, Owensboro, Ky., on the brief.
Robert Campbell, Dept, of Justice, Washington, D. C., for respondent, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Robert J. Campbell, Attys., Dept, of Justice, Washington, D. C., on the brief.
Before O’SULLIVAN and McCREE, Circuit Judges, and CECIL, Senior Circuit Judge.
ORDER
This cause is now before the Court upon Respondent-Commissioner’s petition for rehearing and upon a pleading of Louise M. Scudder denominated “Motion to Amend Opinion and in the Alternative Petition for Rehearing.” The foregoing petitions and motion are denied.
The Commissioner asserts that our opinion contains an impermissible disregard of a stipulation that monies taken by Frank Scudder from the Owensboro Liquor Company, of which his wife was a partner, constituted embezzlement. This stipulation arose from an agreement between counsel that monies withdrawn from the partnership by Frank “were taken in the manner described in sub-paragraphs (b) and (e) of paragraph 8 of respondent’s answer.” Those sub-paragraphs refer to income that “was derived from a variety of different sources, the most important of which involved his embezzlement of certain funds belonging to a partnership” and that “the total sums which Mr. Scudder thus unlawfully took and embezzled * * * were not less than the following amounts.” Conclusional employment of the word, “embezzlement,” where the underlying facts are not in dispute should not change such undisputed facts.
It was, and is, the intent of this Court, moreover, that the end result will be the same whether Frank Scudder’s withdrawals from the monies owned by the partnership of which his wife was a member are characterized as unauthorized loans or as embezzlement.
In distinguishing the cases relied upon by the Tax Court, we recited that none of them hold that an innocent wife can be held liable for income tax on monies allegedly embezzled from her by her husband. We further distinguished those cases by saying, “And none involves a situation where allegedly embezzled funds were shown as loans to the alleged embezzler on the books of the concern from which the withdrawals were made * *
In announcing the basis for our holding, we took occasion to say,
“We just cannot persuade ourselves that the execution of the joint returns here were not the product of conduct equivalent in wrong to the fraud, trickery, and, indeed, the duress which the Tax Court appears to concede will insulate its victim from liabilities which would otherwise accrue.”
After our speculative consideration as to whether the husband’s ■ withdrawals might or might not be embezzlement under the language of James v. United States, 366 U.S. 213, 81 S.Ct. 1052, 6 L.Ed.2d 246 (1961), we expressed our further view that,
“Under the special facts of this case, we do not consider that a holding by us that the monies withdrawn by Frank Scudder were not taxable income for which his victimized wife must now pay, would run counter to James v. United States, supra.”
It was, and is, our holding that, whether or not the stipulation of the parties commits us to view the husband’s withdrawals as- embezzlement, the circumstances by which Frank Scudder obtained these monies forecloses the assessment upon his wronged wife of income tax or penalties thereon.
Appellant Louise M. Scudder moves that this Court’s opinion be reformed if it can be read as requiring her to pay the tax due upon income earned by her husband upon investments and properties owned by him, and to “insulate the victim from liabilities on the joint return.” This would include exonerating Louise Scudder from payment of the income tax and penalties attributable, not to Frank’s partnership withdrawals, but to his other businesses. While some of these investments undoubtedly were made with the funds taken from the partnership, the earnings on them should not be excluded solely because our ruling has already excused her from paying tax on the monies from which the investments were made. In Commissioner v. Wilcox, 327 U.S. 404, 66 S.Ct. 546, 90 L.Ed. 752 (1946), even though embezzled funds were held not to be taxable income, the Supreme Court suggested that profits realized from use of the embezzled funds might be taxable.
“Had the taxpayer [the embezzler] used the embezzled money and obtained profits therefrom, such profits might have been taxable, regardless of the illegality involved.” 327 U.S. at 409, 66 S.Ct. at 549.
We make clear that Louise Scudder’s liability for the tax and penalties on such earnings omitted from the joint return shall not expose her to any part of the penalty on the amounts illegally withdrawn from the partnership. But we do not look upon the failure of Frank Scudder to include earnings from his investments and properties in the joint return as “conduct equivalent in wrong to the fraud, trickery, and indeed, the duress” which has led us to hold that Louise is exempt from paying the tax and penalties assessed upon monies illegally withdrawn from the partnership. We make clear, however, that in computing the tax payable on such investment earnings, the wrongfully embezzled or withdrawn funds shall not be added thereto to arrive at the rate of tax.
We further emphasize that the annual withdrawals by Frank Scudder in the amount of $4,420 and falsely entered in the partnership’s books as travel expenses are to be treated in the same way as the other illegal withdrawals from the partnership, whether the total be considered as embezzled funds or unauthorized loans or withdrawals.
Therefore, upon consideration of the matters before us,
It is ordered that the Motion to Amend Opinion and the respective Petitions for Rehearing may be, and they are, hereby denied.
Entered by order of the Court.
. See Howell v. Comm’r of Internal Revenue, 175 F.2d 240 (6th Cir. 1949).

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: 0