May 13, 2014
Johnny Manziel's national endorsement deals become subject to Ohio state taxes if he spends more than 182 days a year in the state.
Jason Miller/Getty Images

Robert Raiola is a senior manager in the Sports & Entertainment Group of the accounting firm O'Connor Davies, LLP.

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HOLE YARDS PAR R1 R2 R3 R4
OUT
HOLE YARDS PAR R1 R2 R3 R4
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Eagle (-2)
Birdie (-1)
Bogey (+1)
Double Bogey (+2)