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  • In attempting to determine whether the first prong of the Howey test was met ??? an investment of money ??? the court found that ???Bitcoin is a currency or form of money.??? Depending on what the court intended the word ???currency??? to mean, this finding may be inconsistent with FinCEN???s March 18, 2013 guidance interpreting the status of virtual currency under the Bank Secrecy Act (BSA) and t
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