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 first listed appellant. The nature of this litigant falls into the category "natural person (excludes persons named in their official capacity or who appear because of a role in a private organization)". Your task is to determine which of these categories best describes the income of the litigant. Consider the following categories: "not ascertained", "poor + wards of state" (e.g., patients at state mental hospital; not prisoner unless specific indication that poor), "presumed poor" (e.g., migrant farm worker), "presumed wealthy" (e.g., high status job - like medical doctors, executives of corporations that are national in scope, professional athletes in the NBA or NFL; upper 1/5 of income bracket), "clear indication of wealth in opinion", "other - above poverty line but not clearly wealthy" (e.g., public school teachers, federal government employees)." Note that "poor" means below the federal poverty line; e.g., welfare or food stamp recipients. There must be some specific indication in the opinion that you can point to before anyone is classified anything other than "not ascertained". Prisoners filing "pro se" were classified as poor, but litigants in civil cases who proceed pro se were not presumed to be poor. Wealth obtained from the crime at issue in a criminal case was not counted when determining the wealth of the criminal defendant (e.g., drug dealers).

Opinion:
J. K. VISE and Annie D. Vise, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13942.
United States Court of Appeals Sixth Circuit.
May 19, 1960.
W. H. Fisher, Memphis, Tenn., for petitioners.
Sharon L. King, Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Before O’SULLIVAN , Circuit Judge, and BOYD and THORNTON, District Judges.
On the day of the oral argument of the case in this Oourt, Judge O’SULLIVAN was a District Judge sitting by designation. He was sworn in as Circuit Judge on April 4, 1960.
THORNTON, District Judge.
This is a petition for review of the decision of the Tax Court of the United States finding deficiencies in income taxes and additions to tax with respect to the income tax of petitioner J. K. Vise for the years 1945-1948 inclusive, and of petitioners J. K. Vise and Annie D. Vise for the years 1949-1951 inclusive.
Appellants set forth four questions which they claim were answered erroneously by the Tax Court, thereby producing the conclusion we are requested to reverse on this review. Petitioners contend that there was no initial opening net worth base and, therefore, the net worth method utilized by respondent should have been discarded. Petitioners next contend that the Tax Court was in error in failing to discard the year 1945 and hold it not taxable. Petitioners’ third contention relates to the cashing, in 1946, of four Series E United States Bonds held by J. K. Vise and his mother. Their claim is that the Tax Court should have taken account of these proceeds for purposes of reducing the 1946 income. Lastly, it is the contention of petitioners that the Tax Court erred in finding petitioners guilty of fraud.
A careful reading of the opinion of Judge Stewart, now Justice Stewart, in Thomas v. Commissioner of Internal Revenue, 6 Cir., 223 F.2d 83, convinces us that the decision of the Tax Court in the case before us should be affirmed. There are not present in this case the shortcomings which prompted reversal in Thomas. On the contrary, the record here discloses that an application of the controlling principles set down in Thomas compels the conclusion we reach. The Thomas case and the cases cited therein are authority for the proposition that net worth is proper where the books or records do not correctly reflect the taxpayers’ true income. In the situation presented here it is clear that what scant records were available were highly inadequate as a reflection of true income. We think that the opening net worth figure used here has that degree of reasonable certainty to fulfill the requirement as laid down by the cases which treat this subject.
The rationale of appellants’ argument on the “absurdity” of the showing of income for 1945 escapes us, and we are unable to say that the determination of the existence of 1945 income is clearly erroneous. There is ample support for said determination.
In relation to petitioners’ question III the Tax Court concluded that the record is “patently incomplete”; that there was either no evidence in support of their position, or only self-serving declarations; that the petitioners failed to carry their burden of demonstrating error in the determination of respondent. There is nothing for us to add to this but to say that there is ample basis in the record for the result reached by the Tax Court.
Question IV has been determined by the Tax Court in accordance with well established principles of law, and the Tax Court’s application of these principles to a person of petitioner’s education and practical experience represents no deviation from fundamental concepts of fairness. The decision of the Tax Court is affirmed.

Question: This question concerns the first listed appellant. The nature of this litigant falls into the category "natural person (excludes persons named in their official capacity or who appear because of a role in a private organization)". Which of these categories best describes the income of the litigant?

Choices:
not ascertained
poor + wards of state
presumed poor
presumed wealthy
clear indication of wealth in opinion
other - above poverty line but not clearly wealthy

Answer: 0