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 "natural persons". 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:
MILLER v. McCAUGHN, Collector.
Circuit Court of Appeals, Third Circuit.
June 20, 1928.
No. 3785.
Internal revenue <§=7(27) — Compensation of auditor appointed by'orphans’ court to ascertain financial worth of surety companies, paid by sureties, held taxable by federal government.
Compensation of auditor appointed by orphans’ court to ascertain and report financial worth of surety companies, whose bonds were tendered to said court by guardians, administrators, etc., and which was paid wholly by surety companies, held not exempt from taxation by federal government, on theory that he was an officer or employee of state, or political subdivision thereof.
In Error to the District Court of the United States for the Eastern District of Pennsylvania; Oliver B. Dickinson, Judge.
Suit by Philippus W. Miller against B. D. MeCaughn, Collector. Judgment for defendant (22 F.[2d] 165), and plaintiff brings error.
Affirmed.
Samuel Galt Birnie, of Philadelphia, Pa., for plaintiff in error.
Martin W. Goldsworthy, of Washington, D. C.; George W. Coles, U. S. Atty., of Philadelphia, Pa., and C. M. Charest, of Washington, D. C., for defendant in error.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
BUFFINGTON, Circuit Judge.
In the court below Philippus W. Miller brought suit against the collector to recover income tax which he alleged he was wrongfully forced to pay. Jury having been waived, the trial judge found a verdict in favor of the collector, whereupon the plaintiff brought the case to this court for review.
The facts, which are undisputed, are that the judges of the orphans’ court in Philadelphia, having occasion to be advised as to the financial worth of surety companies whose bonds were tendered to said court by guardians, administrators, etc., .appointed Mr. Miller, who was a member of its bar, a standing auditor to ascertain and report the financial worth of such companies as should apply to the court to so furnish surety bonds. No statute of Pennsylvania authorized such appointment, and Mr. Miller received no pay from the state. His services were paid from a fund contributed by applying surety companies. The income tax on the pay thus received was collected from him by the government. This he now seeks to recover on the ground that he is an official of the state, and as such is not subject to federal income tax. On the other hand the government contends he does not come within the income exemption provision which is of “an officer or employee of any state or political subdivision thereof.”
We agree with the government’s contention and the finding of the trial judge. The exemption of state employees from federal income tax rests on the ground that the agencies the state employs in government should not be burdened by federal taxes, which would lessen the state’s power to employ, and compel it to pay more for the services of its employees. But no such reason exists in the case of this examiner. No power of the state is crippled or lessened by his paying tax on his income. Neither the state nor the court pay Mr. Miller. Under modem conditions, these cpmpanies become sureties for pay, and as part of their business expense, and in order to obtain business, they provide a fund by which the court can be satisfied, through the services of an examiner or auditor, of their solvency, and in no sense can such examiner be regarded, for income tax exemption, as an officer or employee of the state of Pennsylvania.
So regarding, the judgment below is affirmed.

Question: What is the total number of appellants in the case that fall into the category "natural persons"? Answer with a number.

Choices:

Answer: 1