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.

Abraham Lincoln High School is a public high school located at 2800 Ocean Parkway, Brooklyn, New York under the jurisdiction of the New York City Department of Education. The school was built in 1929, and since graduated four Nobel Prize laureates. The current principal is Ari A. Hoogenboom.