[Carley]

And who will pay the tax on this ‘gift’?

[antiRepublicrat]

And who will pay the tax on this ‘gift’?

Interesting question. Do you pay tax if somebody lets you ride along on his RV trip to Yellowstone? This is the same thing, just bigger. Travolta vacations with his family in that jet.

[OldDeckHand]

"And who will pay the tax on this ‘gift’?"

I believe I remember reading that Oprah (or the manufacturer) paid the gift tax on those cars she gave away several years ago.

Whomever will pay it, it will be paid. The IRS doesn't miss much.