GE Chairman and CEO Jeffrey Immelt, AOL co-founder and current Revolution LLC CEO Steve Case and AFL-CIO President Richard Trumka are among the guests who will be sitting with first lady Michelle Obama Thursday night for President Obama's address to a joint session of Congress.

Several of CEOs attending are also on the president's jobs and competitiveness council. Also sitting with her are a couple of Democratic mayors - Cincinnati's Mark Mallory and Los Angeles' Antonio Villaraigosa. The White House also asked Maryland Governor Martin O'Malley to be there, who is also chair of the Democratic Governor's Association.

The first lady also has a few small business owners including Darlene Miller from Minnesota and Dr. Albert Green from Ohio. Rounding off the group of 23 includes a couple of teachers and members of the military.

On the other side, House Speaker John Boehner invited 13 guests, and provided a list of the people, who are all business executives who say they've had regulatory hurdles, obviously trying to make a point that administration policies are hindering the economy.

Of them if Gibson Guitar CEO Henry Juszkiewicz from Memphis. Gibson Guitars has been raided by federal agents, who seized $1 million worth of exotic woods from India, saying that the wood is illegal to import.

Chief Legal Counsel for Gibson, Bruce Mitchell, told Fox News' John Roberts, "I think they're taking the position that we should be shifting these jobs overseas," since it would be legal to import if the wood were to be finished abroad. Juszkiewicz has donated heavily to the GOP, but the Justice Department says there were no politics involved and they are making decisions based on facts.