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:
ALSCO STORM WINDOWS, INC., Appellant, v. UNITED STATES of America, Appellee. ALSCO NORTHWEST, INC., Appellant, v. UNITED STATES of America, Appellee.
No. 17595.
United States Court of Appeals Ninth Circuit.
Dec. 21, 1962.
Joseph J. Lyman, Washington, D. C., and Hamblen, Gilbert & Brooke, Spokane, Wash., for appellants.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Richard J. Heiman, and Harry Marselli, Attys., Dept. of Justice, Washington, D. C., and Frank R. Freeman, U. S. Atty., Spokane, Wash., for appellee.
Before HAMLEY and JERTBERG, Circuit Judges, and PLUMMER, District Judge.
PLUMMER, District Judge.
This is an appeal from a judgment dismissing the complaints in two actions to recover Federal Insurance Contributions taxes (paid under § 3121 et seq., Internal' Revenue Code, 26 U.S.C.A. § 3121 et seq.) and Federal Unemployment taxes paid under § 3306 et seq., Internal Revenue Code, 26 U.S.C.A. § 3306 et seq.) alleged to have been erroneously paid and collected by the plaintiffs between the period ending September 30, 1954 and December 31, 1958, on the earnings of workers known as “installers” or “applicators”.
The single question presented is whether these “installers” were “employees” of the taxpayer-plaintiffs within the meaning of that word as used in §§ 3121(d) and 3306(i), Internal Revenue Code, 26 U.S.C.A. §§ 3121(d), 3306 (i) as they read after the amendment of 1948 and the Treasury Regulations, § 31.3121 (d)-l.
There is no dispute as to the facts found by the District Court. Appellants contend that the District Court erred in concluding as a matter of law, on undisputed facts, that the “installers” were employees under the Federal Insurance Contributions Act, § 3121(d), Internal Revenue Code [26 U.S.C.A, § 3121(d)], and the Federal Unemployment Tax Act, § 3306 (i), Internal Revenue Code [26 U. S.C.A. § 3306(i) ].
Appellants further contend that the District Court failed to distinguish between control of results and control of details and methods of performance and that the Court’s failure to appreciate this distinction led to the erroneous conclusion of law that the installers were employees.
By its conclusions of law the District Court found that:
(1) “The plaintiffs did exercise that degree of direction and control over the manner and method in which the installers performed their services to constitute the installers employees under the usual common-lav/ tests.”
(2) “The payments of Federal Insurance Contributions (FICA) and Federal Unemployment (FUTA) taxes made by plaintiffs were correct, since the installers were employees as defined under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, Sections 3121(d) and 3306(i), Internal Revenue Code of 1954.”
The trial court found, as a fact, that “(t)he manager (of taxpayers) had the power to instruct the installers as to the way the job should be done. * * * ”
Neither this nor any other finding of fact is challenged on this appeal. But even if this finding had been challenged we would have been required to sustain it. Concerning the right of the taxpayers to control the activities of the installers as to the means and methods to be used for accomplishing the result, Milton L. Lee, manager of the taxpayer, testified:
“(Cross-examination at trial) A. * * * You asked me if I would tell a man how to do a specific job at a specific time. I don’t remember ever doing it. Q. Now, I didn’t ask you whether you told him how to do the whole job, I just asked you whether you have been out on jobs and ever given directions in reference to that job, maybe on only one particular point on that job? A. I said I couldn’t remember having done it. Q. Well, is your testimony in the deposition correct, referring to page 17, line 1: ‘A. Well, if I made a suggestion, I certainly would.’ Indicating that you wanted them followed: ‘Q. Have you ever given any directions? A. To an applicator? Q. Yes. A. If the occasion arose, I would, yes.’ A. Yes,. I think that is accurate.” (R. 60)
“(Cross-examination at trial) Q.. (By Mr. Ewing): Later on, on the same page, and down at line 17: ‘Q. Well, I am just speaking generally, not of any particular job, but just of all the jobs in general. You say you can’t remember of your-own knowledge when you ever have given any direction, is that right? A. Well, no, I don’t. Q. But you had the power to give the directions ?' A. Yes. Q. And if those directions weren’t followed, what, if anything, would happen to the applicator? A. Well, we would be inclined not to give him another job.’ Q. (By Mr. Ewing): Is that about, right? A. Yes.” (R. 60-61)
“(Deposition received in evidence for substantive purposes) ‘Q. Did you have the power to give directions, Mr. Lee ? A. Yes, in making a deal with an applicator to apply a job, at least I would assume that you would have the power of instructing-him as to the way it should be done. Unwritten law in the business, you might say. Q. Did you, in fact, instruct installers as to how the job should be done? A. Oh, on occasion yes.’ ” (R. 89)
Under the statutory definition the usual common law rules are to be applied in determining whether an individual is an employee and within the act or whether he is an independent contractor, thus making the act inapplicable. In making this determination it is the total situation that controls. Bartels v. Birmingham, 332 U.S. 126, 130, 67 S.Ct. 1547, 91 L.Ed. 1947. But the fundamental test, giving due consideration to all the other factors in a particular situation, seems to be whether there exists a right to control the activities of the individuals whose status is in issue, not only as to results to be accomplished by the work but also as to the means and methods to be used for accomplishing the result. Radio City Music Hall Corp. v. United States, 135 F.2d 715 (2d Cir., 1943); Party Cab Co. v. United States, 172 F.2d 87, 10 A.L.R.2d 358 (7th Cir., 1949).
Applying this governing rule to the unchallenged finding of fact referred to above, we hold the conclusions of law entered by the trial court to be correct.
The judgment of the District Court 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: 1