Chaplain v. C. I. R701 F.2d 163 4th Cir.1983Check Treatment701 F.2d 163 Chaplainv.C. I. R. 81-1474, 81-1479, 81-1566, 81-1478, 81-1481 UNITED STATES COURT OF APPEALS Fourth Circuit 2/11/83 1 U.S.T.C. AFFIRMED