opinion: PER CURIAM:
  The plaintiffs, who as partners own and operate a restaurant-tavern in Schenectady, New York, sued the United States to recover $469.68 allegedly erroneously assessed as an excise tax deficiency for the first quarter of calendar year 1956. They now seek to appeal from an order of the District Court for the Northern District of New York denying their motion to amend their complaint to embrace an additional $5,485.81 paid to meet deficiency assessments for the thirteen quarters from March 1, 1956, to June 30, 1959. The District Court rested its decision on the taxpayers’ failure to file a proper refund claim for the additional sums as required by the Internal Revenue Code of 1954, 26 U.S.C. § 7422(a). But, the Government suggests quite properly that the well-established policy against piecemeal review deprives us of jurisdiction to consider the merits at this juncture and accordingly we dismiss the appeal.
  Since an excise tax deficiency is divisible into a tax on each transaction or event, Flora v. United States, 362 U.S. 145, 175 n. 38, 80 S.Ct. 630, 4 L.Ed.2d 623 (1960), this refund suit would involve multiple claims. Therefore, it may be argued that the District Court, in denying leave to amend, in effect dismissed taxpayers’ claims for the thirteen quarters and the provisions of Fed.R.Civ. P. 54(b), governing entry of final judgment upon some but not all of multiple claims, would come into play. But, even if this were so, the District Court did not, in accordance with that Rule, expressly determine that there was no just reason for delay and did not expressly direct the entry of judgment, and thus the order would not be appealable. See Wolfson v. Blumberg, 340 F.2d 89 (2 Cir. 1965); 6 Moore, Federal Practice ([54.28[2] (2 ed. 1953). And even if we assume, arguendo, that the amended complaint sets forth a unitary claim, making Rule 54(b) inapplicable, the order is still interlocutory and non-appealable. An order denying leave to amend a complaint is not a “final decision” within the meaning of 28 U.S. C. § 1291; the “collateral order” doctrine of Cohen v. Beneficial Indus. Loan Corp., 337 U.S. 541, 546, 69 S.Ct. 1221, 93 L.Ed. 1528 (1949), does not apply; and the taxpayers have not procured the certificate required under 28 U.S.C. § 1292(b), a prerequisite to an interlocutory appeal. See generally 6 Moore, Federal Practice HH54.30[1], 54.12[2].
  Appeal dismissed.
instruction: 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 "private business (including criminal enterprises)", specifically "other". Your task is to determine what subcategory of business best describes this litigant.
choices: medical clinics, health organizations, nursing homes, medical doctors, medical labs, or other private health care facilities private attorney or law firm media - including magazines, newspapers, radio & TV stations and networks, cable TV, news organizations school - for profit private educational enterprise (including business and trade schools) housing, car, or durable goods rental or lease entertainment: amusement parks, race tracks, for profit camps, record companies, movie theaters and producers, ski resorts, hotels, restaurants, etc. information processing consulting security and/or maintenance service other service (including accounting) other (including a business pension fund) unclear