Harry Brakmann Helmsley was an American real estate billionaire whose company, Helmsley-Spear, became one of the country's biggest property holders, owning the Empire State Building and many of New York's most prestigious hotels. His second marriage to Leona Roberts led to charges of false accounting and tax evasion as well as a celebrated trial, where Harry was judged too frail to plead, but Leona was fined and jailed.

Leona Roberts Helmsley was an American businesswoman. 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 16 years, she was required to serve only 19 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." This quote was identified with her for the rest of her life. Helmsley's flamboyant personality and reputation for tyrannical behavior earned her the nickname Queen of Mean.