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:
Burton Stern, Bankrupt. Burton STERN, Bankrupt, Appellee, v. Ralph BARNETT and Phillip Liss, Objecting-Creditors-Appellants.
No. 18799.
United States Court of Appeals, Seventh Circuit.
Oct. 14, 1971.
A. S. Frankenstein, Chicago, Ill., for objecting-creditors-appellants Ralph Barnett and Phillip Liss; R. R. Frankenstein, Chicago, of counsel.
Ronald M. Brown, Mark A. Greenhouse, Chicago, Ill., for bankrupt-appellee.
Before KNOCH, Senior Circuit Judge, PELL, Circuit Judge, and GORDON, District Judge.
. The Honorable Myron L. Gordon of the Eastern District of Wisconsin is sitting by designation.
PELL, Circuit Judge.
This appeal stems from a voluntary bankruptcy proceeding initiated by Burton Stern, appellee, on July 12, 1968. Objections to discharge were filed by the appellants, Barnett and Liss. Between March 31, 1969, and January 1970 some ten to twelve hearings were conducted on the specifications of appellants’ objections to discharge. As a result of these hearings, on January 21, 1970, the referee stated that he was going to sustain the objections to the discharge. Subsequently at the same hearing he stated, “I think as far as this court is concerned, I have ruled already. I sustained your [Barnett’s and Liss’] objections to the discharge.” The referee directed one of appellants’ attorneys to prepare an order in accordance with his determination together with a finding of facts.
However, before any final order was entered by the referee, Stern on February 24, 1970, filed an application to withdraw and dismiss his bankruptcy petition. After holding hearings in regard thereto, the referee entered an order on April 17, 1970, permitting the withdrawal and dismissal, without prejudice, of the bankruptcy petition conditioned upon the payment of certain costs and expenses.
A week later, Barnett and Liss filed in the district court a petition to review the referee’s order. On June 19, 1970, the district judge adopted the referee’s findings of fact, conclusions of law and order of dismissal. It is from this order that the present appeal was taken.
Whether the guidelines are found in equity rules or in the Federal Rules of Civil Procedure, the matter of permitting the withdrawal and dismissal of the bankruptcy petition is within the sound discretion of the bankrupty referee provided that the dismissal should not be permitted if anyone in interest will be unjustly prejudiced by permitting a withdrawal or cessation of the proceedings.
Prior to the adoption of the Federal Rules of Civil Procedure, “Equity Rules” were regarded as general guides in bankruptcy proceedings in the absence of more specific provisions but not controlling if unsuitable to the situation. The Federal Rules of Civil Procedure by virtue of Rule 81 did not apply to bankruptcy matters except insofar as they might be made applicable thereto by rules promulgated by the Supreme Court. General Order 37, effective February 13, 1939, however, provided that in proceedings under the Bankruptcy Act the Federal Rules of Civil Procedure should, “In so far as they are not inconsistent with the Act or with these general orders, be followed as nearly as may be.” See 1 Remington on Bankruptcy § 31, at 65 (Henderson ed. 1950).
While it has been stated that the Federal Rules of Civil Procedure are only applicable to suits and proceedings brought in the federal courts in aid of bankruptcy proceedings, and apparently not to proceedings before the referee, at least those of an administrative nature (see In re Bender Body Co., 47 F.Supp. 224, 231 (N.D.Ohio 1942)), the dismissal of the petition of the bankrupt is in our opinion sufficiently of a judicial character that Rule 41, Fed.R.Civ.P., would be applicable thereto. 5 Moore, Federal Practice |fjJ41.05 [1] and 41.-09, at 1059 and 1103 (2d ed. 1969); Conway v. Union Bank of Switzerland, 204 F.2d 603, 608 (2d Cir. 1953), appeal dismissed, Silesion Holding Co. v. Union Bank of Switzerland, 350 U.S. 978, 76 S.Ct. 454, 100 L.Ed. 848 (1956).
Subsection (a) (2) of Rule 41 governs voluntary dismissals upon order of the court. It is the intent of Rule 41(a) (2) to prevent voluntary dismissals which unfairly affect the opposing party. Alamance Industries, Inc. v. Filene’s, 291 F.2d 142, 146 (1st Cir. 1961), cert. denied, 368 U.S. 831, 82 S.Ct. 53, 7 L.Ed.2d 33 (1961). Rather than being a matter of right, the allowance of a motion to dismiss under Rule 41(a) (2) is discretionary with the district court. Adney v. Mississippi Lime Company of Missouri, 241 F.2d 43, 45-46 (7th Cir. 1957); 5 Moore, supra, JJ41.05 [1], at 1055; 2B Barron and Holtzoff, Federal Practice and Procedure § 912 (Wright ed. 1961). “In exercising its discretion the court follows the traditional principle that dismissal should be allowed unless the defendant will suffer some plain legal prejudice other than the mere prospect of a second lawsuit.” 2B Barron and Holtzoff, supra, § 912, at 114.
The appellate court’s scope of review is a narrow one. A reversal is warranted only if it can be shown that there was an abuse of discretion in the proceedings below. 5 Moore, supra, pi.05 , at 1069; 2B Barron and Holtzoff, supra, § 924, at 167. Thus the sole issue to be decided by this court is whether by adopting the referee’s findings and conclusions, the district court incorrectly upheld an abuse of discretion on the part of the referee.
Citing Rules 58 and 79(a), Fed.R.Civ. P.; 1 Collier on Bankruptcy § 2.12 [1], at 190 (14th ed. 1971); and Kanatser v. Chrysler Corporation, 199 F.2d 610, 622 (10th Cir. 1952), cert. denied, 344 U.S. 921, 73 S.Ct. 388, 97 L.Ed. 710 (1953), appellee emphasizes that the oral pronouncements of the referee have no force and effect absent the signing of a further written order, thereby implying that this court should not consider them on this appeal. While it is true that the oral pronouncements have no per se legal effect, it is our opinion that a distinction should be made between attributing legal effect to them and considering them when trying to determine whether appellants have been prejudiced.
We find it therefore within the proper scope of our review to consider the factors which were before the referee and were within his knowledge when he concluded that a dismissal was warranted.
While no doubt it is true that the objections to discharge filed by Barnett and Liss did not technically constitute a counterclaim, cf. In re Empire Coal Sales Corp., 45 F.Supp. 974, 976 (S.D.N.Y.1942), aff’d Kleid v. Ruthbell Coal Co., 131 F.2d 372, 373 (2d Cir. 1942), nevertheless if the appellants here were not directly seeking affirmative relief by their action they were at least involved in a necessary condition precedent to affirmative relief. The basis for their objection was of substantial consequence in that it was indicated that Stern had knowingly and fraudulently falsified his original statement of affairs by omitting six companies which he owned or substantially owned and that he knowingly and fraudulently falsified his original petition in failing to set forth five bank accounts which were active within two years preceding his filing of his petition. Other falsifications were also charged. If the referee had denied a discharge, Barnett and Liss would have been in a position to have proceeded by independent action against Stern without being barred either by pending bankruptcy proceedings or by a discharge in bankruptcy.
At the time the referee indicated he would permit the dismissal, the appellants argued that it was entirely reasonable to assume that Stern would thereafter institute new bankruptcy proceedings and avoid therein the matters which had been on the verge of bringing about a denial of a discharge.
On this appeal, Barnett asks us to take judicial notice that Stern in fact did file a subsequent bankruptcy petition. It might also be argued that this court is free to consider facts which have been admitted in argument and in the briefs on appeal and Stern’s brief does not deny this factual allegation as to the subsequent procedure. See Kalimian v. Liberty Mutual Fire Insurance Co., 300 F.2d 547, 549 (2d Cir. 1962). There is also authority for taking judicial notice of a presently pending action in the district court. Kalimian, supra, at 549.
Nevertheless, we think here the better procedure would be to confine ourselves to the matter as it stood before the referee. In our opinion, Barnett and Liss were unduly prejudiced by the referee’s action in permitting the dismissal and this was true at the time the action was permitted.
The situation which we have presented here is not the one in which the prejudice is merely that the objecting party must suffer the inconvenience of a second lawsuit. Those situations under Rule 41(a) (2) which indicate that the prospect of a second lawsuit should not bar a voluntary dismissal all contemplate the parties beginning the second proceeding on as equal a footing vis-a-vis each other as was present when the first proceeding was commenced, other, of course, than that additional litigation expenses might be incurred. That is not the situation in the case before us.
For the reasons stated herein we approve of the rule, which has been heretofore supported by very little direct judicial authority, stated in 7 Remington on Bankruptcy § 3007, at 59 (Henderson ed. 1955) as follows:
“Although a bankrupt doubtless may, by leave of court, be permitted to withdraw a discharge application, he has no absolute right to do so after hearing had on specifications in opposition and the opposing creditors have established their right to an order denying discharge.” [Footnotes omitted,]
The situation bears analogies to that of withdrawing claims by creditors, see 2 Remington on Bankruptcy § 754, at 180 (Henderson ed. 1956).
Stern attempts further to support his position herein by pointing out that the bankrupt scheduled 22 unsecured creditors totaling approximately $285,000 and the objecting creditors were only 2 in number with claims totaling $68,500. No doubt in appropriate cases this would be a significant factor reflecting upon the discretion brought to bear upon the matter of dismissal by the referee. Here, however, of greater significance is the prejudicial effect on the two creditors involved and the meritorious nature of their objections to discharge.
Under the factual circumstances here involved there has been, in our opinion, an abuse of discretion in permitting and affirming the withdrawal and dismissal of the petition in bankruptcy.
Because of the result we have reached, it is not necessary for us to consider the alternative contention of Barnett and Liss that certain allowances to them for expenses on the dismissal were insufficient.
For reasons hereinbefore set out the dismissal of the bankruptcy proceedings entered by the referee on April 17, 1970, is hereby set aside and vacated, the judgment of the district court is reversed and the cause is remanded to the district court for further proceedings not inconsistent herewith.
Reversed and remanded.

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: 0