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:
Richard BEATTY, Appellant, v. UNITED STATES of America, ex rel. Frank M. HALPIN, District Director of Internal Revenue, Appellee.
No. 15284.
United States Court of Appeals Eighth Circuit.
Nov. 22, 1955.
James P. Irish, Des Moines, Iowa, for appellant.
Fred E. Youngman, Sp. Asst, to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to the Atty. Gen., Roy L. Stephenson, U. S. Atty., and Robert J. Spayde and John C. Stevens, Asst. U. S. Attys., Des Moines, Iowa, were with him on the brief), for appellee.
Before JOHNSEN, COLLET, and VAN OOSTERHOUT, Circuit Judges.
COLLET, Circuit Judge.
The appellant, Richard Beatty, is engaged in a dispute with the Internal Revenue Service as to whether several of those employed by him are employees for whom Beatty should pay Social Security Taxes, or whether those persons are independent contractors. An Internal Revenue Agent was duly assigned to investigate the status of those persons. The Agent was unable to complete the investigation because Beatty refused to> produce his records pertaining to their employment. Beatty’s refusal was based upon his determination that the individuals in question were independent contractors and consequently the details of their employment were none of the Agent’s business. The Agent and his superiors insisted upon determining that question for themselves from the facts, including Beatty’s records. A “Director’s Summons to Testify and to Produce Books and Records” was issued by the District Director of Internal Revenue for the District of Iowa and served upon Beatty by the Internal Revenue Agent, commanding him to appear before the District Director and produce the desired records. Beatty appeared at the time and place specified in the summons. The Agent appeared for his superior, the District Director. Mr. Beatty refused to produce his books and records pertaining to the persons whose status was under investigation and refused to give the Agent their names or any other information about them. The District Director formally complained to the United States District Court for the Southern District of Iowa, in the name of the United States, requesting an order of that court requiring Beatty to show cause why he should not obey the summons and produce the records, or failing to do so be punished therefor. The Order to Show Cause was issued. Beatty appeared with counsel and again refused to produce the records for the same reason he had refused to produce them in response to the summons. Whereupon, the District Court issued an order and judgment directing that Beatty produce the records no later than a date fixed, or failing to do so that he be committed to the custody of the Attorney General un< til he did so. Beatty appealed and the court stayed the order of commitment pending the disposition of the appeal.
Upon this appeal Beatty contends that the District Director did not lay the proper procedural foundation for invoking Sections 7602 and 7604 of the Internal Revenue Code of 1954, 26 U.S. C.A. §§ 7602, 7604.
He asserts that the Internal Revenue Code, Section 3615(d), Title 26 U.S.C.A., specifically provides that the “Summons” shall be served “by a Deputy Director” and since the summons was served by an Internal Revenue Agent the service was not good. The difficulty with Mr. Beatty’s position in this particular is 'that he appears to have been operating tinder the 1939 Internal Revenue Code which has been antiquated in this regard by Sections 7602, 7603, 7604, and 7701(a) (12) of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 7602-7604, 7701(a) (12). By Section 7602 of the 1954 Code “the Secretary or his delegate” is authorized to examine the books of the taxpayer. By Section 7603 of the 1954 Code the summons may be served by “the Secretary or his delegate”. By section 7701(a) (12) of the 1954 Code the term “Secretary” is defined to mean the Secretary of the Treasury, and the term, “ ‘Secretary or his delegate’ ” is defined as “any officer, employee, or agency of the Treasury Department duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned * * *.” By Section 7805(a) of the 1954 Code, 26 U.S.C.A. § 7805(a), Congress authorized the “Secretary or his delegate” to prescribe “all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.” Pursuant to the authority given by Section 7805(a), by various departmental orders, delegations and redelega-tions of authority were made authorizing various subordinates to perform various functions. Specifically, Treasury Department 5900, 1952-1 Cum.Bull. 237 (17 F.R. 4464) provided that a reference to a deputy collector should be deemed to refer to an internal revenue agent. A sympathetic understanding may exist concerning Beatty’s lack of knowledge of the contents of these bulletins and orders variously published and legal knowledge thereof thereby brought home to the layman, see Mr. Justice Jackson’s dissent in Federal Crop Ins. Corp. v. Merrill, 332 U.S. 380, 68 S.Ct. 1, 92 L. Ed. 10, but further than, an expression of sympathy for understandable ignorance, the law does not permit the courts to go. See majority opinion, Federal Crop Ins. Corp. v. Merrill, supra. Hence, even if, in view of Beatty’s response to the summons, the question of service was consequential, which it was not, still he has no ground for complaint that the summons was served by an internal revenue agent.
Appellant contends that proper foundation was not laid for the order of the District Court because the complaint asking for the order to show cause “failed to state facts showing that the examination was not unnecessary.” The contention is based on Section 3631 of the 1939 Code (26 U.S.C.A. § 3631) now 7605(b) of the 1954 Code, 26 U.S.C.A. § 7605(b), providing that — “No taxpayer shall be subjected to unnecessary examination or investigations * * *.” The complaint did allege the necessity for the examination of the records in question. The facts developed at the hearing supported the allegation. Beatty contended the examination was unnecessary because he, Beatty, had determined that the employees in question were independent contractors. 'He was not entitled to make such a conclusive determination of the question. The Internal Revenue authorities were entitled to the information contained in the records. If, after obtaining the facts, a difference of opinion arose between these authorities and Beatty concerning the status of these employees, Beatty would then have ample opportunity to submit the dispute to the courts. The contention is without merit.
Beatty says that since the summons provided that he should appear before the “Director” and the Director did not appear to examine him but instead delegated that duty to the Agent, the Director may not now complain of Beatty’s failure to produce the records. This complaint is inconsequential and again ignores the delegation of authority to the Agent.
Other questions presented are not worthy of further discussion. The order and judgment of the District Court is affirmed.
. By request we treat the order and judgment as being one from which an appeal may be taken without determining that question.
. Authorizing the examination of the books and records of a taxpayer and providing for the issuance of the summons to produce records.
. Providing for the enforcement of a sum: mons by the District Court for the production of books and records.

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