Green’s Dictionary of Slang

goodyear n.2

[the Goodyear Rubber Company; thus pun on spare tyre under spare adj.]

the ring of excess flesh around a portly stomach that may be seen in a kinder light by those who appreciate the Rubenesque figure.

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[US] (ref. to late 1960s) B. Rodgers Queens’ Vernacular 27: bar handle (kwn NYC, late ’60s) fleshy sides of the waist; a spare tire [...] Syn: fuck handles; goodyear; love handles.