Comic Title: Superman #148
Publisher: DC (National Comics Publications, Inc.)
Address: 575 Lexington Avenue, New York, NY
Cover Date: October 1961
On Sale Date: August 3, 1961 Newsstand Date August 3, 1961
Source: House Ad, Action Comics #280, Page 15

Copyright Date August 3, 1961
Source: Library of Congress, Periodicals 1961


Frequency: Monthly, with the exception of March, June, Sept., and Dec.
Cover Price: $0.10
Page Count: 32
Editor: Mort Weisinger

Title: "Superman Owes a Billion Dollars"
Pages: 8

Feature(s):
Superman (of Earth-1)

Writer: Robert Bernstein
Penciller: Curt Swan
Inker: Sheldon Moldoff

Reprinted In:
Superman #284 (1975)
Showcase Presents Superman Vol. 3 TPB (2007)

Feature Character(s)

• Superman (last appearance in Superman #148; next appearance in Superman's Girl Friend, Lois Lane #28)

Supporting Character(s)

• Lori Lemaris (last appearance in Superman's Pal, Jimmy Olsen #55; next appearance in Superman's Girl Friend, Lois Lane #28)
• Professor Potter (last appearance in Superman's Pal, Jimmy Olsen #51; next appearance in Superman's Girl Friend, Lois Lane #31)

Guest Appearance(s)

• Aquaman (last appearance in Detective Comics #295; next appearance in Justice League of America #7)
• Bizarro (last appearance in Adventure Comics #288; next appearance in Adventure Comics #289)

Other Character(s)

• Rupert Brand and his boss (IRS agents; no further appearances)

Comments:
This story is recycled from the third story of Superman #114.

Synopsis:
Superman is approached by IRS agent, Rupert Brand because the Man of Steel has never paid taxes. Superman claims that because he gives all of his income to charity he should be exempt, but Brand tells him that he can only claim a maximum of 15% for charity. Calculating his debt, Brand tells Superman he has 24 hours to raise one billion in back taxes.

Superman flys all over the world searching for valuable treasure. While he finds a lot, fate works against him as in each case the treasure is destroyed or needed elsewhere.

With the time limit expired Superman gives Brand a check from the Bank of Krypton for a billion dollars. Brand won’t accept the check, but his boss comes in and explains that Superman can claim deductions for each dependent, and since everyone in the world is considered dependent upon him, Superman has enough deductions so that he doesn’t owe a dime.