Masters champions are typically allowed to take their green jacket off the grounds of Aigusta National Golf Club for only one year after winning. Gary Player famously broke that rule in 1961.
The premise of this episode stems from a real incident when Larry David, Michael E. Perry and Jason Alexander were at a party and Perry asked Larry to borrow his phone. Later that night David asked Perry why the phone call took so long to which Perry informed him that most of the phone call was conducted in the bathroom. David immediately threw his phone in the garbage and demanded that Perry buy him a new one.