Federal gift taxes are the responsibility of the gift giver
Taxes aside I don't have any sympathy for someone earning $70,000 after taxes for less than 60 minutes of little to no effort.
Sounds to me you are jealous, or a socialist, or you don't understand. The Super Bowl may have only 60 mins on the clock, but it takes a lot of work to get there. To be fair, you can't exclude all the conditioning and prep time. They spend hours and hours watching tape, team meetings, not including practice. Players often report at 6 am or even earlier. During the two weeks before the game, there are meetings with the press that is mandatory or you will be fined by the league, etc, etc and etc. Also, most of them play hurt - it is brutal game.
So to look at it only as a 60 min paycheck is extremely shortsighted and unfair.