 In December 1897, before the case was finalized, Walcutt and Leeds incorporated a new company, Walcutt and Leeds Limited, in association with George Tewksbury of the United States Phonograph Company and continued doing business in that name, and as the "Consolidated Phonograph Company" despite the injunction.Since the organization of the National Phonograph Company, Edison had focused on manufacturing phonographs and blanks, and had left record manufacture to the United States Phonograph Company.In August 1898, National began purchasing from Walcutt and Leeds instead, because the association with United States (who had illegally shipped phonographs to Great Britain) may have threatened the closure of the North American receivership.