At the start of the movie, Maverick and Goose are nearby a Russian MIG. They're unable to shoot him, so Maverick decides to have some fun with the MIG. To him, this means flying upside-down right above the enemy plane. When the Russian looks up, Maverick gives him the bird, and Goose takes a Polaroid photo to commemorate the moment. The MIG pilot promptly flies away, thoroughly freaked out by the crazy stunt.
And then he accidentally gives the finger to Charlie while recounting the incident.
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