The themed anthology series would become a sensation with the introduction of Batman in issue #27 (May 1939). By then, however, Wheeler-Nicholson was gone. In 1937, in debt to printing-plant owner and magazine distributor Harry Donenfeld — who was as well a pulp-magazine publisher and a principal in the magazine distributorship Independent News — Wheeler-Nicholson was compelled to take Donenfeld on as a partner in order to publish Detective #1. Detective Comics, Inc. was formed, with Wheeler-Nicholson and Jack S. Liebowitz, Donenfeld's accountant, listed as owners. The major remained for a year, but cash-flow problems continued, and he was forced out.