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:
ALLEN B. WRISLEY DISTRIBUTING CO. v. SEREWICZ et al.
No. 8917.
Circuit Court of Appeals, Seventh Circuit.
Nov. 11, 1946.
Robert H. Moore, of Gary, Ind., and James J. McGarvey, of Valparaiso, Ind., for appellants.
Frank D. Mayer and Wm. J. Welsh, both of Chicago, Ill., and Edwin H. Friedrich and Bernard A. Petrie, both of Hammond, Ind. (Crumpacker & Friedrich, of Hammond, Ind., and Mayer, Meyer, Austrian & Platt, of Chicago, Ill., of counsel), for appellee.
Before SPARKS and MAJOR, Circuit Judges, and HOLLY, District Judge.
HOLLY, District Judge.
This is an action in replevin by plaintiff to recover possession of soap, rubber and certain manufacturing equipment delivered by plaintiff to defendant, Albert E. Serewicz (who afterwards took the other defendants into partnership) under the terms of a contract providing for the manufacture of soap novelties by Albert Serewicz of which plaintiff was to be the sole distributor. The contract provided for cancellation on ten days’ notice for failure on the part of either party to comply with certain minimum requirements or to perform his or its part of the agreement. Differences arose between the parties, and plaintiff, after demand made, brought this action for the recovery of material it had delivered to defendants. It recovered judgment but that judgment was reversed and remanded by this court (145 F.(2d) 169) solely because of the failure of plaintiff to give the ten days’ notice of cancellation of the contract before commencing suit. After the mandate of this court was filed in the District Court the parties appeared there and from the transcript of the record it appears there was some colloquy between the court and counsel following which the court entered certain conclusions of law, based upon evidence heard at the original trial, holding that plaintiff was the owner of and had title to all the property taken by the marshal under the writ of replevin except an undetermined amount of defendants’ rubber; that the defendant had a special interest amounting to $900.35 as manufacturer’s profit in said property belonging to plaintiff; that at the time of the issuance of the writ of replevin defendants were entitled to possession of all the said property; that the determination of any additional amount which might represent the value of any special interest, other than the manufacturer’s profit, which defendants might have in said property belonging to plaintiff and any damages to which the defendants might be entitled on account of the taking and detention by plaintiff of said property under said writ of replevin should be reserved until the trial of the other issues in said- cause which had not theretofore been tried. Further, that the determination of the amount of defendants’ property commingled as set forth in the findings entered in the original hearing as well as the determination of the value thereof and any damages to which defendants might be entitled for the taking and detention thereof by plaintiff under said writ of replevin should likewise be reserved until the trial of the other issues which had not theretofore been tried and should be one of the issues to be determined at said trial.
Thereupon the court entered judgment that the plaintiff return to defendants all of the personal property taken under the writ of replevin; that in the alternative and upon the failure of the plaintiff to return said property to the defendants forthwith the defendants have a judgment against the plaintiff in the sum of $900.35; that the proceedings should remain pending as to all issues not tried including the determination of any additional amount which might represent the value of any special interest other than a manufacturer’s profit, which the defendants might have in the property belonging to the plaintiff taken under the writ of replevin and of any damages to which the defendants might be entitled on account of the taking and detention by the plaintiff of said property under said writ, including the determination of the amount of defendants’ property commingled with plaintiff’s property, the value thereof and any damages to which defendants might be entitled for the taking and detention of any said property commingled, and retaining jurisdiction to hear and determine any further proceedings in this case including the foregoing.
Defendants have appealed urging that because of the commingling of defendants’ property with that furnished by plaintiff defendants are entitled to the return of all the material, plaintiff’s as well as defendants’, or in the alternative a judgment for $14,000.
It is elementary that except in special instances prescribed by statute a judgment to be appealable must be complete and final as to all the parties and the whole subject matter therein involved. Craighead v. Wilson, 18 How, 199, 15 L.Ed. 332, In re Prindible, 3 Cir., 115 F.2d 21. In the order appealed from nothing is settled except that the court has found that defendants are entitled to recover $900.35 manufacturer’s profit of which defendants were deprived by the action of plaintiff. All of the other issues in the case, including the determination of the amount of defendants’ property commingled with plaintiff’s and the amount of damages to which defendants may be entitled as a result thereof and any other damages defendants may be entitled to as a result of plaintiff’s action were expressly reserved for future hearing. The Court could not have settled these issues as no evidence on them had been offered by either side.
This appeal must be dismissed and the case remanded. Defendants as well as plaintiff will then have opportunity to present evidence on these undecided issues.
Appeal dismissed.

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: 99