Pat turkey neck and giblets dry with paper towels. Season with salt and pepper and coat with 1 tablespoon flour.

Heat half the oil in a large saucepan over medium-high heat. Place neck and giblet in the pan and brown on all sides. Transfer to a plate and pour out any excess oil. Return pan to the heat and add remaining oil. Add onion, celery and carrots and season with salt and pepper. Cook, stirring occasionally until vegetables are softened and browned.

Sprinkle remaining flour over vegetables. Cook, stirring frequently until flour is lightly toasted. Slowly pour in chicken broth, stirring constantly, then remove from heat. Add 1/4 cup whiskey, bay leaf, and sage leaves then return to heat. Add neck and giblets and bring to a boil. Reduce the heat to a simmer and cook, uncovered for 30 minutes or until reduced and thickened.

Strain through a fine-mesh strainer into medium saucepan. Stir in cream and remaining whiskey, then return to stove over low heat to warm. Season with salt and pepper.