Tex Avery is one of the greatest animation directors of all time. He worked at several major studios (including Disney, Warner Bros, and MGM) and he's responsible for creating several famous cartoon characters. (including Daffy Duck and Droopy) While at MGM he did a series of cartoons featuring a black cat. These were among my favorite cartoons growing up. I'm not 100% sure but I believe this drawing is from the cartoon 'Ventriloquist Cat'.
Update - I double checked and this image is indeed from 'Ventriloquist Cat'
(see it at http://www.youtube.com/watch?v=8rI1eU399ao)