Acushnet announced in October that it would not extend its deal with McIlroy.

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"We wish Rory all the best, " said Acushnet CEO Wally Uihlein.

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Filing non-resident U.S. tax returns, Goosen allocated 50% of his endorsement fees and bonuses from Acushnet, TaylorMade and Izod to personal services, classifying the other 50% as royalty income.

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For example, he has deals that require him to use TaylorMade golf clubs and golf bags (owned by Adidas) and Titleist golf balls and golf gloves (owned by Acushnet) while wearing Izod apparel during play.

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In 1841, Herman Melville set out to sea from the city on the whaling ship Acushnet, returning after an 18-month voyage to eventually write Moby Dick, the tale of Captain Ahab's obsessive search for the great white whale.

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"The difficulty with counterfeiting is you never know where you really stand U.S. Customs examines only a small portion of the goods entering the country, " said Joe Nauman, executive vice president for corporate and legal affairs at Acushnet, which makes Titleist balls and clubs and FootJoy shoes.

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