Fake email
I receive an email from “apple” stating I sent a $100 apple gift card to some one. Which I did not do! Is this a new scam email?
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It looks like a new scam.
Apple will always address you by your name or the name they have on file for you, not Dear Customer, Dear Client or by using your e-mail address. The e-mail will be from @apple.com or @iTunes.com. E-mail addresses can be spoofed. You can go to Mail/View/Message/Show all Headers to see more. Apple e-mails will never contain an attachment. Apple will never request personal information such as Social Security numbers.
The only exception to the above I have noticed is if you order something from the Apple Store (apple.com), your receipt will be addressed to Dear Apple Customer. That is a receipt for a purchase you initiated.
Avoid phishing emails, fake ‘virus‘ alerts, phony support calls, and other scams
Identifying legitimate emails from the iTunes Store
Send the e-mail to Apple as an attachment to a new e-mail before deleting it. You can forward as an attachment by going to Mail/Message/Forward as attachment. You won’t receive a response.