The context: MtGox is currently going through a bankruptcy proceeding in Japan. The complaint right now is that the creditors i.e. people who had accounts wit

The context: MtGox is currently going through a bankruptcy proceeding in Japan. The complaint right now is that the creditors i.e. people who had accounts with positive BTC balances when MtGox declared bankruptcy will be repaid in JPY, according to the price of their BTC balance when MtGox declared bankruptcy in 2014. Since then, the value of BTC has obviously increased quite a lot, so much so that MtGox can actually use its remaining BTC assets to repay those creditors, leaving plenty of BTC to pay the shareholders. In other words, even if you think Bitcoin acts as a "store of value," that still does not make it "money" according to the law. You can have 1BTC or 100BTC, but the law is only concerned with the monetary (i.e. fiat currency) value at some particular time (not necessarily right now).