According to some experts, 720p displays typically pick up just one 540-line field from each two-field 1080i frame, discarding the rest of the data, rather than sampling it.

ENGADGET: To 720p or not 720p? HDBlog raises the question.

Ms. Bonaffini examined a sampling of data from these states and it showed "an extremely high failure-to-report rate, " the document said.

WSJ: IRS Scrutinizes Gifts of Real Estate