After checking with someone more knowledgeable about testing than me, I wanted to add this.
If the VCI is 140+ and GAI is 126, the PRI would be 106. That would give a 34 point discrepancy between VCI and PRI. That's much more than the 23 point discrepancy that makes the FSIQ and GAI both noninterpretable:
http://books.google.com/books?id=Zb...=0CBUQ6AEwAA#v=onepage&q&f=false
My take on it is that your son is being denied gifted services based on his FSIQ and GAI even though they're both noninterpretable. I think you could make a strong case for your son to get gifted services based on the VCI and achievement results. If it were me, I would contact a tester who is experienced working with gifted children:
http://www.hoagiesgifted.org/psychologists.htm
Good luck!