Unquestionably, Joe Louis’ toughest opponent was the Internal Revenue Service. Offered here is an extraordinary group of tax documents including his original return for the year 1941 which among other things included his fight with Billy Conn. Louis has his signature printed on the return which shows large disbursements to his managers Julian Black and Marshall Miles. There is also the original return for the year 1945 which is boldly signed, Joe Louis Barrow, and dated 6/28/46. There is a second copy of this return as well. There is a Statement Of Account for 1945 which includes his income for refereeing and exhibitions which has been boldly signed in pen by Marshall Miles and Joe Louis Barrow. The group also includes several receipts including one signed by Marshall Miles. Perhaps the most touching and poignant item in the collection is a brief letter sent by Sgt. Joe Louis in March, 1945 to the Collector Of Internal Revenue in which Louis writes, Dear Sir: I am enclosing my tax return for 1944. At present I am a Sgt. In the army, and am unable to pay the tax. However I am filing the return. Yours respectfully, Joe L. Barrow Camp Shanks, N.Y. This includes a bold ink signature of Joe Louis.