At the 1925 U.S. Open, Willie Macfarlane tied Bobby Jones over 72 holes, tied the legend again in an 18-hole playoff, and then beat him by a single stroke in the second 18-hole playoff! In 1931, Billy Burke had the best year of his career, winning the U.S. Open, finishing in the top four in the PGA championship, winning four other events, and going undefeated in the Ryder Cup. Here, Macfarlane (d.1961) and Burke (d.1972) are paired on individual 1946 GPCs in mailed VG-EX condition. The signatures feature "8" strength, and both are inscribed with their respective U.S. Open championship year, in addition to vintage notations above in an unidentified hand. Auction LOA from JSA.