However, the Fifth, Seventh, and Eighth Circuits stand for a stricter interpretation of Rosenman. Although the before mentioned cases are not of recent vintage, they are nonetheless persuasive. Indeed, it often happens that those cases closer in time to the enactment of a statute or the handing down of a precedent are in a better position to assess its true character. See Ewing v. United States, 711 F. Supp. 265, 269 (W.D.N.C. 1989).Dowell v. Commissioner, 41 T.C.M. (CCH) 390 (aff'd in 10th Cir. in an unpublished opinion); Draper v. Commissioner, 32 T.C. 545 (1959); Fortugano v. Commissioner, 41 T.C. 316 (1963), aff'd, 353 F.2d 429 (3d Cir. 1965); Northern Natural Gas Co. v. United States, 354 F.2d 310, 173 Ct.Cl. 881 (1965); Moskowitz v. United States, 285 F.2d 451, 152 Ct.Cl. 412 (1961); Richardson v. Smith, 301 F.2d 305 (3d Cir. 1962); Hill v. United States, 263 F.2d 885 (3d Cir. 1959); Rose v. United States, 256 F.2d 223 (3d Cir. 1958); Binder, supra.