opinion: Nat ROGAN, Collector of Internal Revenue for the Sixth District of California, Appellant, and Appellee, v. Helen Franklin CUTTS, Appellee, and Appellant.
  No. 9698.
  Circuit Court of Appeals, Ninth Circuit.
  Dec. 16, 1940.
  Wm. Fleet Palmer, U. S. Atty., E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for Rogan, Collector.
  Joseph D. Peeler, and James A. Miller, both of Los Angeles, Cal., for Helen Franklin Cutts.
  Before GARRECHT, HANEY, and HEALY, Circuit Judges.
  PER CURIAM. •
  Pursuant to stipulation of counsel for respective parties, and good cause therefor appearing, ordered appeals herein dismissed, that a judgment of dismissal be filed and entered accordingly, and mandate of this court in this cause issue forthwith.
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 "agriculture". Your task is to determine what subcategory of business best describes this litigant.
choices: single family farm commercial farm, agri-business farm - other  unclear