First, I'm a conservative. I couldn't care less what's fair. It's not a word that is in my vocabulary. But, I do care what's legally obligated. If you're legally obligated to pay taxes on something, then you should pay it, irrespective of how much you've paid already.
I don't know where the funds came from, but even if they came out of his own personal bank account, he is still responsible for paying the gift taxes.
These are not small amounts of money we're talking about. It has been reported that Woods had many women on a kind of monthly retainer, paying varying amounts with some receiving in excess of $10K a month. That adds up to some real cash, in a hurry.
Tax liability just isn't for the middle class. It's for the rich and the mega wealthy. Their "fair share" is whatever the US Tax Code says their fair share is, not a penny less.
The 'law' and equity is no longer 'fair' and no longer just. Here is where you and I part ways.