The U.S. Tax Court decided that fees received by international pro-golfer Retief Goosen for so-called “on-course” endorsement deals constituted both personal service and royalty income.
Tax Court Divides Endorsement Income into Personal Service Or Royalty Earnings
The U.S. Tax Court decided that fees received by international pro-golfer Retief Goosen for so-called "on-course" endorsement deals constituted both personal service and royalty income.
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