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Par for the Course: Retief Goosen v. Comm’r hits at Foreign Source vs. U.S.-Source
Blair Staley, Gary Robson

Last modified: 2011-09-21


Companies and individuals struggle with the division of at foreign source versus domestic source income, and with the division of personal service versus royalty income, particularly in the absence of statistical data.  Goosen v. Comm’r  -- involving the world-renowned professional golfer Retief Goosen -- provides a fun and instructive forum for understanding these important issues; and how to record, process and summarize these various sources of income, especially when statistical data are lacking.