"Queen of Mean" redirects here. For the British presenter and game show host, see Anne Robinson. This article is about the English television hostess. ...

Leona Helmsley (July 4, 1920 – August 20, 2007) was a billionaire New York City hotel operator and real estate investor. She was a flamboyant personality and had a reputation for tyrannical behavior that earned her the nickname "Queen of Mean." The image of Helmsley was sealed when a former housekeeper testified that she heard Helmsley say: "We don't pay taxes. Only the little people pay taxes." She was convicted of federal income tax evasion and other crimes in 1989 and served 19 months in prison (and two more months in house arrest), after receiving an initial sentence of 16 years. is the 185th day of the year (186th in leap years) in the Gregorian calendar. ... Year 1920 (MCMXX) was a leap year starting on Thursday (link will display 1920) of the Gregorian calendar. ... Marbletown is a town located in Ulster County, New York. ... Ulster County is a county located in the state of New York, USA. It sits in the states beautiful Mid-Hudson Region of the Hudson Valley. ... is the 232nd day of the year (233rd in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... Location in Connecticut Coordinates: , NECTA Region Settled 1640 Joined Connecticut 1656 Government  - Type Representative town meeting  - First selectman Peter Tesei  - Town administrator Edward Gomeau  - Town meeting moderator Thomas J. Byrne Area  - Total 174. ... Harry Helmsley (March 4, 1909 - January 4, 1997) was a real estate mogul who built a company that became one of the biggest property holders in the United States. ... is the 185th day of the year (186th in leap years) in the Gregorian calendar. ... Year 1920 (MCMXX) was a leap year starting on Thursday (link will display 1920) of the Gregorian calendar. ... is the 232nd day of the year (233rd in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... New York, New York and NYC redirect here. ... For other uses, see Hotel (disambiguation). ... Real estate is a legal term that encompasses land along with anything permanently affixed to the land, such as buildings. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The federal government of the United States imposes a progressive tax on the taxable income of individuals, corporations, trusts, decedents estates, and certain bankruptcy estates. ... This article discusses tax avoidance, tax evasion, tax mitigation, tax fraud, tax resistance and tax protest. ... Year 1989 (MCMLXXXIX) was a common year starting on Sunday (link displays 1989 Gregorian calendar). ...

Biography

Early life

Leona Helmsley was born Lena Mindy Rosenthal in Marbletown, Ulster County, New York, to Polish Jewish immigrants, daughter of a hatmaker. Her family moved to Brooklyn while she was still a girl, and moved six more times before settling in Manhattan. She dropped out of high school to seek her fortune. In a short time, she changed her name several times--from Lee Roberts, Mindy Roberts, Leni Roberts and Leona Mindy Roberts. Eventually, she decided on Leona Mindy Roberts.^[1] She legally changed her surname to Roberts.[1]. Helmsley would later claim that she appeared in billboard ads for Chesterfield cigarettes, but there is no evidence of this, and her claim remains entirely unsubstantiated. She was, however, a chain smoker, using several packs a day. Marbletown is a town located in Ulster County, New York. ... Ulster County is a county located in the state of New York, USA. It sits in the states beautiful Mid-Hudson Region of the Hudson Valley. ... This article is about the borough of New York City. ... For other uses, see Manhattan (disambiguation). ... Billboard can refer to: Billboard magazine Billboard (advertising) Billboard antenna In 3D computer graphics, to billboard is to rotate an object so that it faces the viewer. ... Advertisement for Chesterfield cigarettes from the early 20th century At one time, Chesterfield was one of the three most smoked brands of cigarettes in the United States. ...

Her first husband was attorney Leo Panzirer, whom she divorced in 1959. Their only son was Jay (1940–1982), who had four children with his wife, Mimi. Leona was twice married to and divorced from her second husband, garment industry executive Joseph Lubin. After a brief stint at a sewing factory, she joined a New York real estate firm, where her sales prowess eventually won her a promotion to vice president.

Hotel career

Leona Panzirer was a condominium broker in 1968 when she met and began her involvement with the then-married multi-millionaire real estate investor Harry Helmsley. In 1970, she joined one of Harry Helmsley's brokerage firms — Brown, Harris, Stevens — as a senior vice president. At that time, she was already a millionaire in her own right. Harry Helmsley divorced his wife of 33 years and married Leona on April 8, 1972. Leona's marriage to Harry may well have saved her career. Late in 1971, several of Leona's tenants sued her for forcing the tenants of one of the apartments she managed to buy condominiums. They won, and Leona was not only forced to compensate the tenants, but give them a three-year lease. Her real estate license was also suspended, but she focused on running Harry's growing hotel empire. For other uses, see Broker (disambiguation). ... Harry Helmsley (March 4, 1909 - January 4, 1997) was a real estate mogul who built a company that became one of the biggest property holders in the United States. ... Year 1971 (MCMLXXI) was a common year starting on Friday (link will display full calendar) of the 1971 Gregorian calendar, known as the year of cyclohexanol. ... This article refers to a form of housing. ... For other uses, see Hotel (disambiguation). ...

Supposedly under her influence, Harry Helmsley began a program of conversion of apartment buildings into condos. He later concentrated on the hotel industry, building the Helmsley Palace on Madison Avenue. Together the Helmsleys built a real estate empire in New York City including 230 Park Avenue, the Empire State Building, the Tudor City apartment complex on the East Side of Manhattan, and Helmsley-Spear, their management and leasing business. The couple also developed properties that included the Park Lane Hotel, the New York Helmsley Hotel and the Helmsley Palace Hotel, and hotels in Florida and other states. The Empire State Building is a 102-story Art Deco skyscraper in New York City, New York at the intersection of Fifth Avenue and West 34th Street. ...

Leona Helmsley was featured in an advertising campaign portraying her as a demanding "queen" who demanded nothing but the best for her guests. However, in real life she was known for being a tyrannical boss whose petulance seemed ill-suited to the hospitality industry. The slightest mistake was usually grounds for firing.

On March 31, 1982, her only child, Jay Panzirer, died of a heart attack. Leona then sued her son's estate for money and property that she said he had borrowed, and her son's widow Mimi--who lived in a property she owned--received an eviction notice. Mimi Panzirer — the mother of Leona's four grandchildren — later said the legal expenses wiped her out and "to this day I don't know why they did it."

Tax evasion conviction

Despite the Helmsleys' tremendous wealth (between them, they were worth well over a billion dollars), they were known for disputing payments to contractors and vendors. One of these disputes would prove to be their undoing.

In 1983, the Helmsleys bought a 21-room mansion in Greenwich, Connecticut to use as a weekend retreat. The property cost $11 million, but the Helmsleys wanted to make it even more luxurious than it had been before. The remodeling bill came to $8 million, but the Helmsleys were wary of paying it--or paying the taxes due on the effort. A group of contractors had to go to court to get most of the money; the Helmsleys eventually paid off most of the debt. In 1985, during these proceedings, the contractors found out that most of their work was being billed to the Helmsleys' hotels as business expenses--a very common and illegal practice. Enraged, the contractors sent a stack of invoices to the New York Post to prove that the Helmsleys were trying to write their work off in this manner. The resulting Post story led to a federal criminal investigation. In 1988, United States Attorney Rudy Giuliani indicted the Helmsleys and two of their associates on several tax-related charges, as well as extortion.^[1] Year 1983 (MCMLXXXIII) was a common year starting on Saturday (link displays the 1983 Gregorian calendar). ... Location in Connecticut Coordinates: , NECTA Region Settled 1640 Joined Connecticut 1656 Government  - Type Representative town meeting  - First selectman Peter Tesei  - Town administrator Edward Gomeau  - Town meeting moderator Thomas J. Byrne Area  - Total 174. ... This article is about the year. ... The New York Post is the 13th-oldest newspaper published in the United States and the oldest to have been published continually as a daily. ... Year 1988 (MCMLXXXVIII) was a leap year starting on Friday (link displays 1988 Gregorian calendar). ... United States Attorneys (also known as federal prosecutors) represent the U.S. federal government in United States district court and United States court of appeals. ... Rudolph William Louis Giuliani III, (born May 28, 1944) is an American lawyer, prosecutor, businessman, and Republican politician from the state of New York. ... Extortion is a criminal offense, which occurs when a person either obtains money, property or services from another through coercion or intimidation or threatens one with physical harm unless they are paid money or property. ...

The trial was delayed until the summer of 1989 due to numerous motions by the Helmsleys' attorneys--most of them related to Harry's health. He had begun to appear enfeebled shortly after the beginning of his relationship with Leona Helmsley years before, and had recently suffered a stroke on top of a pre-existing heart condition. Ultimately, he was ruled mentally and physically unfit to stand trial, and Leona had to face the charges alone.^[1]

At trial, one of the key witnesses was a former housekeeper at the Helmsley home, Elizabeth Baum, who recounted having the following exchange with Leona Helmsley four to six weeks after being hired in September, 1983, :

I said : You must pay a lot of taxes. She said : We don't pay taxes. Only the little people pay taxes.^[2]

Helmsley denied ever saying this. Helmsley's former employees testified at trial "about how they feared her, with one recalling how she casually fired him while she was being fitted for a dress."^[3] Most legal observers felt that Mrs. Helmsley's personality and wealth alienated the jurors.^[4] For jury meaning makeshift, see jury rig. ...

On August 30, Helmsley was convicted and sentenced of one count of conspiracy to defraud the United States,^[5] three counts of tax evasion,^[6] three counts of filing false personal tax returns,^[7] sixteen counts of assisting in the filing of false corporate and partnership tax returns,^[8] and ten counts of mail fraud.^[9] (See United States v. Helmsley, 941 F.2d 71, 91-2 U.S. Tax Cas. (CCH) paragr. 50,455 (2d Cir. 1991), cert. denied, 502 U.S. 1091 (1992).) is the 242nd day of the year (243rd in leap years) in the Gregorian calendar. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Tax avoidance is the legal utilization of the tax regime to... This article needs to be cleaned up to conform to a higher standard of quality. ...

She was, however, acquitted of extortion--a charge that could have sent her to prison for the rest of her life. She was sentenced to 16 years in prison, but eventually had that sentence significantly reduced when all but eight of the charges were dropped.^[1] Nonetheless, when it was clear she was going to jail, she collapsed outside of the courthouse, later diagnosed with a heart irregularity and hypertension.

Although Helmsley's reputation as the "Queen of Mean" is sealed, Helmsley was generous in her charitable contributions after her prison term. After September 11, 2001, she donated $5 million to help families of New York firefighters. Among other contributions, she also gave $25 million to New York's Presbyterian Hospital for medical research.

After prison

Helmsley served 18 months in federal prison. Her later years were apparently spent in isolation, especially after Harry died in 1997, leaving her his entire fortune, estimated to be worth well in excess of $5 billion.^[10] A 2001 Chicago Sun-Times article depicted her as estranged from her grandchildren and with few friends, living alone in a lavish apartment with her dog ^[11] In 2002, Helmsley was sued by Charles Bell, a former employee who alleged that he was discharged solely for being homosexual. A jury agreed and ordered Mrs. Helmsley to pay Bell $11,200,000 in damages. A judge subsequently reduced this amount to $554,000.^[12] For the band, see 1997 (band). ... The Chicago Sun-Times is an American daily newspaper published in Chicago. ... Homosexuality refers to sexual interaction and / or romantic attraction between individuals of the same sex. ... This article does not cite any references or sources. ...

Death

Leona and Harry B. Helmsley Medical Building, the main building of Greenwich Hospital in Greenwich, Connecticut

Leona Helmsley died from congestive heart failure, at the age of 87, on August 20, 2007, at her summer home in Greenwich, Connecticut.^[13][14] Cardiovascular disease ran in her family, claiming the lives of her father, son and a sister.^[15][16][17] After a week at the Frank E. Campbell Funeral Chapel, she was entombed next to Harry Helmsley in a mausoleum constructed for $1.4 million^[18] and set on 3/4 acre in Sleepy Hollow Cemetery, Westchester County, New York. Image File history File links Metadata Size of this preview: 800 × 600 pixelsFull resolution (2272 × 1704 pixel, file size: 1. ... Image File history File links Metadata Size of this preview: 800 × 600 pixelsFull resolution (2272 × 1704 pixel, file size: 1. ... Greenwich Hospital in Greenwich, Connecticut is a community hospital serving people in lower Fairfield County and in lower Westchester County New York. ... Location in Connecticut Coordinates: , NECTA Region Settled 1640 Joined Connecticut 1656 Government  - Type Representative town meeting  - First selectman Peter Tesei  - Town administrator Edward Gomeau  - Town meeting moderator Thomas J. Byrne Area  - Total 174. ... Congestive heart failure (CHF), also called congestive cardiac failure (CCF) or just heart failure, is a condition that can result from any structural or functional cardiac disorder that impairs the ability of the heart to fill with or pump a sufficient amount of blood throughout the body. ... is the 232nd day of the year (233rd in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... Location in Connecticut Coordinates: , NECTA Region Settled 1640 Joined Connecticut 1656 Government  - Type Representative town meeting  - First selectman Peter Tesei  - Town administrator Edward Gomeau  - Town meeting moderator Thomas J. Byrne Area  - Total 174. ... Cardiovascular disease refers to the class of diseases that involve the heart or blood vessels (arteries and veins). ... Sleepy Hollow Cemetery is the resting place of numerous famous figures, including Washington Irving, whose story The Legend of Sleepy Hollow is set in the adjacent Old Dutch Burying Ground. ...

Helmsley left the bulk of her estate — estimated at more than $4 billion — to the Leona M. and Harry B. Helmsley Charitable Trust.^[19] She also left her Maltese, Trouble, a $12 million trust fund.^[20] She left $15 million for her brother Alvin Rosenthal. Helmsley had four grandchildren. Two of them each will receive $5 million in trust and $5 million outright, under the condition that they visit their father's grave site once each calendar year. Her other two grandchildren, Craig and Meegan Panzirer, receive nothing. It has been alleged that they were omitted from the will because they failed to name any of their children after her late husband. She also left her chauffeur, Nicholas Celea, $100,000.^[21][22]

Popular culture

Helmsley was lampooned by Nora Dunn on several episodes of Saturday Night Live in the late 1980s,^[23] and was a recurring character in the comic strip, Zippy the Pinhead.^[24] Her dog has appeared in a 2007 series of Mother Goose and Grimm comics. The nickname of "Queen Of Mean" has since been adopted by insult comic Lisa Lampanelli. Dunn at the Laws of Attraction priemere. ... This article is about the American television series. ... Zippy the Pinhead is the main character in the comic strip of the same name, created by Bill Griffith. ... Mother Goose and Grimm is an internationally-syndicated cartoon strip by Pulitzer Prize winning cartoonist Mike Peters. ... Lisa Lampanelli (born Lisa Lampugnale, July 19, 1961, in Trumbull, Connecticut[1]), often called the Loveable Queen of Mean, is an American stand-up commedienne and insult comic. ...

In film

The story of her adult life was dramatized in the 1990 TV movie Leona Helmsley: The Queen of Mean, which starred Suzanne Pleshette as Leona and Lloyd Bridges as Harry. Pleshette was nominated for an Emmy Award and a Golden Globe Award for the portrayal.^[25] Year 1990 (MCMXC) was a common year starting on Monday (link displays the 1990 Gregorian calendar). ... “Telefilm” redirects here. ... Pleshette in 1991 Suzanne Pleshette (born January 31, 1937 in New York City) is an American actress, best known as Emily Hartley on The Bob Newhart Show in the 70s. ... Bridges in The Sound of Fury (1950) Lloyd Vernet Bridges, Jr. ... An Emmy Award. ... The Golden Globe Award The Golden Globe Awards are American awards for motion pictures and television programs, given out each year during a formal dinner. ...

Further reading

• Guilty of Being Rich - Victimization of Hotel Magnate Leona Helmsley by Paul Craig Roberts
• Leona Helmsley. CourtTV. Retrieved on 2007-05-15.
• Steve Peacock, Hotel Dick: Harlots, Starlets, Thieves & Sleaze, a memoir by former Helmsley Palace security officer. ISBN 0595304648
• Michael Moss, Palace Coup (1989) ISBN 038524973X
• Richard Hammer, Unreal Estate (1991) ISBN 0451168720

Paul Craig Roberts Paul Craig Roberts is an economist and a nationally syndicated columnist for Creators Syndicate. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 135th day of the year (136th in leap years) in the Gregorian calendar. ...

References

For the Canadian channel, see CourtTV Canada The Courtroom Television Network, more commonly known as Court TV, is an American cable television network owned by Time Warner that launched on July 1, 1991. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 135th day of the year (136th in leap years) in the Gregorian calendar. ... Title 18 of the US Code deals with Crimes and Criminal Proceedings in five parts: Part I - Crimes Part II - Criminal Procedure Part III - Prisons and Prisoners Part IV - Correction of Youthful Offenders Part V - Immunity of Witnesses Title 18, specifically Part 1 > Chapter 113B > § 2331 and § 2332a(a)), is... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... Title 18 of the US Code deals with Crimes and Criminal Proceedings in five parts: Part I - Crimes Part II - Criminal Procedure Part III - Prisons and Prisoners Part IV - Correction of Youthful Offenders Part V - Immunity of Witnesses Title 18, specifically Part 1 > Chapter 113B > § 2331 and § 2332a(a)), is... Paul Craig Roberts Paul Craig Roberts is an economist and a nationally syndicated columnist for Creators Syndicate. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 135th day of the year (136th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 232nd day of the year (233rd in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 232nd day of the year (233rd in leap years) in the Gregorian calendar. ... AP may refer to: Andhra Pradesh, A state in the Republic of India Associated Press, an American news agency AP, the United States postal abbreviation for U.S. military personnel in the Pacific Ocean region AP, the U.S. Navy hull classification symbol for transport support ships A&P, the... The Internet Movie Database (IMDb) is an online database of information about movies, actors, television shows, production crew personnel, and video games. ...

External links

• Leona Helmsley - Obituary