In the late 1890's, three young entrepreneurs secured the services of the Howson & Howson law firm, then located in New York's landmark Potter Building.

The three young entrepreneurs (Harry Curtis Grant, Michael R. Conley, and Joshua Lionel Cowen) were the same three gentlemen that would, in 1902, form the initial board of directors of the newly incorporated Lionel Manufacturing Company. The Howson firm was the sole common link between the three young entrepreneurs, and would be the first in a series of law firms positioned to be a strong organizing factor behind the company. The strenght of Lionel's success over the decades generally has been attributed to its founder, but the lawyers close to Cowen played no small role in sharing this phenomenal success.

Portions of the above are taken from Inside The Lionel Trains Fun Factory:  The History of a Manufacturing Icon and The Place Where Childhood Dreams Were Made by Robert J. Osterhoff.  Used with permission of Project Roar Publishing.