Cohen and his associate Harry Grant founded Lionel Corporation in
New York City in 1900. Sources disagree on what inspired this action. According to
The New York Times, he devised a battery-powered fan for his shop, then connected the fan's motor to a small model train. A Manhattan shopkeeper bought Cowen's first electric train in 1901 and used it as a storefront display. After customers indicated that they wanted to buy the display, the shopkeeper bought six more trains. After expanding the production of toy trains and building his business, in 1910 Cohen legally changed his surname to "Cowen", to avoid anti-semitism. His body was returned to New York, where he is interred at
Union Field Cemetery in
Ridgewood, Queens. ==Marriage and family==