Originally Posted by krosero
Agreed that it's certainly accepted today -- but the January Masters was always officially the season-ending championships, and was always tied in directly to the points earned in the season just ended. It always was that way, despite objections from some fans and players who felt that the Masters, if placed in January, should be regarded as the start of a new season. That's a natural objection; but it was an objection to the reality of the Masters format -- namely, that it was tied in to the points earned from the season just ended and was officially the season-ending championship.
I'm pretty sure that McEnroe's wins over Lendl in the mid-1980s at MSG used the new calendar year when the trophy was handed out. I'll have to check the DVD some time.