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.
Your task is to determine whether or not the first listed respondent is bankrupt. If there is no indication of whether or not the respondent is bankrupt, the respondent is presumed to be not bankrupt.

Opinion:
Josephine Welch OVERTON, as Executrix of the Estate of Galen H. Welch, Deceased, Formerly Collector of Internal Revenue for the Sixth Collection District of California, Appellant, v. Mae H. SAMPSON, Individually and as Executrix under the Will of W. O. Sampson, Deceased, Appellee.
No. 10434.
Circuit Court of Appeals, Ninth Circuit.
Oct. 29, 1943.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and Alvin J. Rockwell, Sp. Assts. to Atty. Gen., Charles H. Carr, U. S. Atty., and Edward H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for appellant.
Frank Mergenthaler, of Los Angeles, Cal., for appellee.
Before WILBUR and MATHEWS,_ Circuit Judges, and McCORMICK, District Judge.
PER CURIAM.
On the authority of United States v. Goodyear, 9 Cir., 99 F.2d 523, the judgment is affirmed.

Question: Is the first listed respondent bankrupt?

Choices:
Yes
No

Answer: 1