Comic Title: Superman #284
Publisher: DC (National Periodical Publications, Inc.)
Address: 75 Rockefeller Plaza, New York, NY
Cover Date: February 1975
On Sale Date: November 19, 1974 Newsstand Date November 19, 1974
Source: Comic Reader, #112

Copyright Date November 19, 1974
Source: Library of Congress, Periodicals 1975

Frequency: Monthly
Cover Price: $0.60
Page Count: 96
Editor: Julius Schwartz

See Also: The Guide to DC Giants

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

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

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

Reprinted From:
Superman #148 (1961)

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.