http://en.wikipedia.org/wiki/Gift_tax_in_the_United_States http://en.wikipedia.org/wiki/Gift_tax_in_the_United_States In theory, you are allowed to gift up to

http://en.wikipedia.org/wiki/Gift_tax_in_the_United_States http://en.wikipedia.org/wiki/Gift_tax_in_the_United_States In theory, you are allowed to gift up to the $13K tax free each year. I wonder if he could claim that up to $13K minus the nominal value of the coins was a gift.