Has any court or regulator called a crypto unit money, not property, and why?

"Internal Revenue Service, Notice 2014-21, IRS Virtual Currency Guidance: Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply (Mar. 25, 2014)."

"In Deutschland ist Bitcoin weder Zahlungsmittel, noch E-Geld , Devisen oder Sorten"

"The South African Revenue Service classified bitcoin as an intangible asset."

"The Internal Revenue Service (IRS) describes Virtual Currencies (VCs) as "a digital representation of value that functions as a medium of exchange , a unit of account , and/or a store of value [and] does not have legal tender status in any jurisdiction.""

"allerdings ist es nach der Feststellung der BaFin eine Rechnungseinheit ( englisch unit of account ), welche in „multilateralen Verrechnungskreisen“ eingesetzt werden kann, und somit Finanzinstrument im Sinne des"

"Bitcoin is considered a commodity, [ 63 ] not a security or currency under the laws of the Kyrgyz Republic and may be legally mined, bought, sold and traded on a local commodity exchange."

"The US Department of Treasury in 2013 defined it more tersely as "a medium of exchange that operates like a currency in some environments, but does not have all the attributes of real currency"."

"The Commodity Futures Trading Commission regulates as commodities."

"whereby it declared that virtual currency had "no legal status or regulatory framework"."

""Virtual currencies are commodities, US judge rules" . CNBC. Reuters . March 7, 2018"

"A Federal district court also recently held that cryptocurrency, as a ``digital form of liquid, monetary assets,'' unambiguously constitutes ``funds'' under EFTA."

"A virtual currency has been defined in 2012 by the European Central Bank as "a type of unregulated, digital money, which is issued and usually controlled by its developers, and used and accepted among the members of a specific virtual community "."

"has stated that VAT/GST is not applicable to the conversion between traditional (fiat) currency and bitcoin."

"Several courts interpreting ``funds'' in the context of Federal money transmitter and money laundering statutes have similarly held that the term ``funds'' is not limited to fiat currency and encompasses other types of assets, including widely held currencies like Bitcoin."

"defines any virtual currency, cryptocurrency and digital currency as property; gains and losses are taxable"

"These interpretations of ``funds'' accord with Congress's intent by ensuring that consumers are adequately protected and have access to the benefits of innovative electronic fund transfer systems and technology."

"Within any specific government jurisdiction, different agencies and regulators define different and often conflicting meanings for the different types of digital currency based on the specific properties of a specific currency type or sub-type."

"has determined virtual currencies are properly defined as commodities in 2015"

"advances,'' reflecting the money-like nature of the funds held in these accounts."

"and does not possess a legal status of currency or money, but is accepted by natural or legal persons as a means of exchange"

"Under the new rules, bitcoin is no longer considered "currency," though it remains "legal tender.""

"One of the conditions for a proposed $1.4 billion Extended Fund Facility loan was that El Salvador mitigate "potential risks of the Bitcoin project.""

"The Agencies intend that the revised proposal will ensure that the rules apply to domestic and cross-border transactions involving convertible virtual currency, which is a medium of exchange (such as cryptocurrency) that either has an equivalent value as currency, or acts as a substitute for currency, but lacks legal tender status."