Leona Mindy Roberts Helmsley (July 4, 1920 – August 20, 2007) was an American businesswoman, known for her flamboyant personality and her reputation for tyrannical behavior, earning her the nickname Queen of Mean.After allegations of non-payment were made by contractors hired to improve Helmsley's Connecticut home, she was investigated and convicted of federal income tax evasion and other crimes in 1989.
Although having initially received a sentence of sixteen years, she was required to serve only nineteen months in prison and two months under house arrest.
During the trial, a former housekeeper testified that she had heard Helmsley say: "We don't pay taxes; only the little people pay taxes," an aphorism which identified her the rest of her life.