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.

The Park Lane Hotel is a luxury hotel at 36 Central Park South, between Fifth and Sixth Avenues in Midtown Manhattan, New York City. Constructed in 1971, the hotel was designed by Emery Roth & Sons for real estate developer Harry Helmsley. The hotel operates under the ownership of Steve Witkoff's real estate investment firm, the Witkoff Group. A supertall skyscraper has been planned for the site, though that has been placed on hold.