Excerpt taken from article.
The international golfers at this week's U.S. Open in Bethesda, Maryland, will be watching for two-time champion Retief Goosen on the leaderboard. Their lawyers will be studying Goosen's U.S. Tax Court decision.
The June 9 case provides the first clear judicial guidelines for how such endorsement income should be taxed, and it focused on how much Goosen earned because of his image and how much he earned based on his performance. It's also a reminder that the IRS is paying attention to how high-profile performers earn money, said Lucy Lee, an attorney at Caplin & Drysdale in Washington.
"They're watching what clubs are being used, what logo's being displayed on the bags, the uniforms, and they're taking notes," said Lee, whose clients include female Korean golfers.