If you bought a round of Dalmore 62, then yes, otherwise, no because only gifts of more than $15k per year per person incur the gift tax (and technically, you w

If you bought a round of Dalmore 62, then yes, otherwise, no because only gifts of more than $15k per year per person incur the gift tax (and technically, you would pay the tax, because the tax is on the giver and not on the recipient).