Gift tax for Non Residents Alien

What is the name of your state (only U.S. law)? New york
Case :
Non Resident Alien Married couple opens a joint account in a US bank in New York .
Husband is sole income provider (works overseas)
Salary in received in the US bank in New York .
Is there a Gift Tax event given the exclusion that a Bank account/deposit is intangible property and is excluded from US Situs property?
If there is a gift tax ,Can the wife sign a dislcaimer if she doesn't use any of the proceeds ?

I take it that your question is: "Is the deposit of the husband's wages into the joint account considered a gift?"

Even if this could be tortured to fit the definition of a gift, there is an unlimited exclusion for gifts to spouses.

My example refered to two Non Resident Aliens :

1.How/Why could it be considered/"tortured" a gift ?
2.What happens if the funds are then transferred to another joint account ?
3.What happens if the funds are then transferred to a single account belonging to one of the joint account holders .
4.Doesn't the definition of Intangible assets for NRAs "clear" the funds as gift tax exempt for any future use ?