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.
When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 

Your task concerns the first listed appellant. The nature of this litigant falls into the category "miscellaneous". Your task is to determine which of the following categories best describes the litigant.

Opinion:
G. Harold EARLE v. COMMISSIONER OF INTERNAL REVENUE.
No. 10270.
Circuit Court of Appeals, Sixth Circuit.
Oct. 23, 1946.
George E. H. Goodner and Scott P. Crampton, both of Washington, D. C., for petitioner.
Sewall Key, of Washington, D. C., for respondent.
Before ALLEN, MARTIN, and MILLER, Circuit Judges.
PER CURIAM.
On petition to review decision of the Tax Court of the United States. 5 T.C. 991.
This cause came on to be heard on the transcript of the record from the Tax Court of the United States.
Upon oral stipulation made in open Court agreeing that the decision in case No. 10,269, Estate of Emma Earle, etc., v. Commissioner shall be controlling and determinative, it is therefore, upon the authority of the opinion this day filed in Estate of Emma Earle, etc., v. Commissioner, 157 F.2d 501, ordered, adjudged and decreed that the decision of the Tax Court be and the same is affirmed.

Question: This question concerns the first listed appellant. The nature of this litigant falls into the category "miscellaneous". Which of the following categories best describes the litigant?

Choices:
fiduciary, executor, or trustee
other
nature of the litigant not ascertained

Answer: 1