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:
UNITED STATES of America, Appellee, v. Mack J. DAVENPORT, Appellant.
No. 8437.
United States Court of Appeals Fourth Circuit.
Argued Nov. 14, 1961.
Decided Dec. 29, 1961.
J. D. Todd, Jr., Greenville, S. C. (Leatherwood, Walker, Todd & Mann, Greenville, S. C., on the brief), for appellant.
James D. Jefferies, Asst. U. S. Atty., Greenville, S. C. (John C. Williams, U. S. Atty., Greenville, S. C., on the brief), for appellee.
Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.
SOPER, Circuit Judge.
Suit was instituted by the United States against Mack J. Davenport of Greenville, South Carolina, for income taxes in the sum of $2,409.10, with penalties and interest, and also for damages in the sum of $10,140.87 for breach of a contract in which Davenport agreed to furnish certain laundry and drycleaning services to the United States. Davenport did not deny the tax indebtedness but claimed as an offset to the suit that the United States was indebted to him in an amount greater than the Government’s claim in that the United States withheld a monthly payment in the sum of $2,754.70 due him under the contract and that thereby he was unable to continue in business and was forced into a receivership. He also set up the defense that the amount paid by the United States to other contractors for the completion of the services covered by the contract was in excess of a reasonable expense for that purpose and that the defendant should not be charged with the liability for this excess. The case was tried by the District Judge without a jury and resulted in a judgment in favor of the United States in the amount of $3,713.24 for back taxes, penalties and interest, and $5,139.44 for damages for breach of contract.
The Government took no appeal from this judgment but the defendant appealed on the ground that he is entitled to recover from the Government a sum in excess of its claims against him by reason of the following state of facts. In the year 1955 he had gotten behind in the payment of his income taxes but under an arrangement with agents of the Internal Revenue Service at Greenville, South Carolina, he had been paying $300 per month upon the arrears. In June 1955 he had an opportunity to bid on a contract with the United States Department of the Air Force to furnish laundry and drycleaning services at Donaldson Air Force Base for the year beginning July 1, 1955. Before bidding he inquired of the collecting Revenue agents at Greenville whether he might omit the July payment of $300 so that he could use the money in the performance of the Government contract, and if this could be done he would be able to perform the contract and make a payment of $600 on the tax debt in the following month out of the money to be paid him by the Government under the contract. He was assured by the Government agents that this arrangement would be all right. Accordingly, he put in a bid and obtained the contract and rendered services which entitled him to the payment at the end of the month of the sum of .$2,754.70, but the Government levied on this sum on account of the debt for taxes so that he was unable to continue in business and was forced into receivership.
'These circumstances do not constitute a defense to the Government’s claim. The evidence discloses the names of the agents with whom the defendant had the understanding but does not disclose in any way the nature of the positions which they held in the office of the Collector of Internal Revenue in Green-ville, or the extent of their authority. No attempt has been made to show that the power conferred upon the Secretary of the Treasury or his delegate by 26 U.S.C. § 6161 to extend the time for the payment of taxes had been conferred upon the agents or that they had been given power to waive the authority of the Secretary or his delegate to levy upon the property and rights of a delinquent taxpayer which is conferred by 26 U.S.C. § 6331. Accordingly, the case is clearly one for the application of the established rule that “an officer or agency of the United States to whom no administrative authority has been delegated cannot estop the United States even by an affirmative undertaking to waive or surrender a public right”. United States v. Stewart, 311 U.S. 60, 70, 61 S.Ct. 102, 108, 85 L.Ed. 40. See also Utah Power and Light Co. v. United States, 243 U.S. 389, 408, 37 S.Ct. 387, 61 S.Ct. 791; Walker-Hill Co. v. United States, (7th Cir.), 162 F.2d 259, 263; United States v. Globe Indemnity Co., (2nd Cir.), 94 F.2d 576, 578.
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