Detective Comics
Detective Comics is an American comic book series published by DC Comics. The first volume, published from 1937 to 2011 (and later continued in 2016), is best known for introducing the superhero Batman in "Detective Comics" #27 (cover dated May 1939).
Independent News
In 1935, writer/entrepreneur Malcolm Wheeler-Nicholson approached Independent News in a bid to relaunch his comic book "New Fun", having lost his previous backers due to poor sales and debts. Donenfeld accepted to distribute the comic but with heavy loss of rights to Wheeler-Nicholson. Wheeler-Nicholson produced two more titles to be handled by Independent News, "New Comics" and "Detective Comics" (which would later see the first appearance of Batman), now under the banner of Detective Comics Incorporated, in which Wheeler-Nicholson was forced to take Donenfeld and Liebowitz as partners. In 1938, Donenfeld sued Wheeler-Nicholson for nonpayment and Detective Comics Inc. went into bankruptcy. Not too surprisingly Donenfeld bought up the company and Wheeler-Nicholson's National Allied Publications in their entirety as part of the action.