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:
Leonard W. GUNZBURG, d/b/a Manners Jewelers, Appellant, v. Ingard JOHANNESEN, Trustee in Bankruptcy, et al., Appellees.
No. 19283.
United States Court of Appeals Fifth Circuit.
March 1, 1962.
Rehearing Denied April 3, 1962.
F. Irvin Dymond, New Orleans, La., for appellant.
Louis R. Lucas, Asst. U. S. Atty., Edward M. Heller, New Orleans, La., for appellees.
Before RIVES, BROWN and WISDOM, Circuit Judges.
PER CURIAM.
This is another phase of the activities relating to the bankruptcy of Leonard W. Gunzburg. Frellsen v. Johannessen, 5 Cir., 1961, 289 F.2d 925; Gunzburg v. United States, 5 Cir., 1962, 297 F.2d 829 [No. 18727, January 12, 1962], Presented here is the Bankrupt’s contention that the District Court erred in approving the Referee’s denial of discharge. After a lengthy hearing on a record which is here over 1,000 pages long, the Referee denied discharge for the failure of the Bankrupt (1) “ * * * to keep or preserve books of account or records, from which his financial condition and business transactions might be ascertained * * * ” and (2) “ * * * to explain satisfactorily * * * losses of assets or deficiency of assets to meet his liabilities * * § 14, sub. c(2) (7), 11 U.S.C.A. § 32, sub. c(2) (7).
To the extent that these conclusions rested on findings of fact, they have almost a triple insulation. First, there being overwhelming evidence showing the existence of “ * * * reasonable grounds for believing that the bankrupt has committed * * * ” the two actions specified above, the Bankruptcy Act turns the table by providing that upon such a showing “ * * * then the burden of proving that he has not committed any of such acts shall be upon the bankrupt.” § 14, sub. c, 11 U.S.C.A. § 32, sub. c. This is more than the burden of going forward with the evidence. For “ * * * the bankrupt now has the risk of ultimately persuading the Court that the allegations in the specifications are untrue. If the evidence is in a state of substantial equilibrium, the discharge must be denied since the bankrupt has failed to carry his burden of proof.” 1 Collier, Bankruptcy § 14.12, at 1292-93 (footnotes omitted). In a figure mdigenous to a financial foundering, “ * * * once a prima facie case appears, the laboring oar passes to his hands and he must bring the boat to shore.” Federal Provision Co. v. Ershowsky, 2 Cir., 1938, 94 F.2d 574, 575. Second, the terms of General Order 47 are explicit. The Referee is ordinarily to make, as he did here, “his findings of fact and conclusions of law.” And when so done, “the judge shall accept his findings of fact unless clearly erroneous,” General Order 47, 11 U.S.C.A, following section 53. 2 Collier, Bankruptcy § 39.-16, at 1473. Third, we review the action of the District Judge whose affirmance of the Referee’s order brings into play for application to this stage of the judicial proceeding principles akin to the “clearly erroneous” concept. Cf. United States v. Twin Cities Power Company of Georgia, 5 Cir., 1958, 253 F.2d 197.
There was evidence which amply warranted the Referee’s finding that the Bankrupt had not satisfactorily overcome the piima facie showing. Indeed, there was quite enough to ^ warrant the Referee s affirmative finding that the books and records were inadequate in serious and substantial respects, and that the Bankrupt had failed to explain satisfactorily the diminution in assets exceeding $100,000. It is equally clear that as to the sufficiency of the books the Referee evaluated the facts in the light of the proper legal standards. See In re Under-hill, 2 Cir., 1936, 82 F.2d 258; Nix v. Sternberg, 8 Cir., 1930, 38 F.2d 611; International Shoe Co. v. Lewine, 5 Cir., 1934, 68 F.2d 517; In Re Marx, 7 Cir., 1942, 125 F.2d 335; In Re Leichter, 3 Cir., 1952,197 F.2d 955; Hedges v. Bushnell, 10 Cir., 1939, 106 F.2d 979. So it was also as to loss of assets. In Re Shapiro & Ornish, N.D.Tex.1929, 37 F.2d 403, affirmed 5 Cir., 37 F.2d 407. 1 Collier, Bankruptcy § 14.59, at 1401.
Affirmed

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