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:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Amelia E. COLLINS, Respondent.
No. 10849.
Circuit Court of Appeals, Ninth Circuit.
Feb. 18, 1946.
Sewall Key, Acting Asst. Atty. Gen., for petitioner.
Joseph D. Brady and Walter L. Nossa-man, both of Los Angeles, Cal., for respondent.
Before DENMAN, BONE, and ORR, Circuit Judges.
PER CURIAM.
Upon consideration of the motion of Mr. Sewall Key, Acting Assistant Attorney General, counsel for the petitioner, and it appearing therefrom that the Bureau of Internal Revenue has determined to acquiesce in the decision of the Tax Court of the United States entered in the above cause and has withdrawn its prior nonac-quiescence in such decision, and because of this, that counsel for petitioner believes that further prosecution of the petition for review in this cause is no longer warranted, it is ordered that the petition to review in this cause be dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.

Question: Is the first listed respondent bankrupt?

Choices:
Yes
No

Answer: 1