Leona Helmsley Tribute

"Earlier this year, Forbes magazine ranked her as the 369th richest person in the world, with an estimated net worth of $2.5 billion.

...the Helmsleys' charmed life ended in 1988 when they were hit with tax-evasion charges.

Harry's health and memory were so poor that he was judged incompetent to stand trial. His wife, after an eight-week trial, was convicted of evading $1.2 million in federal taxes by billing Helmsley businesses for personal expenses ranging from her underwear to $3 million worth of renovations to the Dunellen Hall estate in Connecticut.

Sentenced to four years in prison, she tried to avoid jail by pleading that Harry might die without her at his side. Her doctor said that prison might kill her because of high blood pressure and other problems. (At a March 1992 hearing, the judge rejected that argument and even ordered her to surrender on April 15 - tax day.)

Helmsley served a total of 21 months and was released in January 1994. She had 150 hours added to her 750 hours of community service because employees had done some of the chores for her.

The Helmsleys' charitable gifts may have run to the tens of millions, but people who dealt with them spoke bitterly of being stiffed.

One of them, a painting contractor, said Leona Helmsley wouldn't pay an $88,000 bill for work on Dunellen Hall because she was entitled to a "commission" for the $800,000 worth of other jobs he got in Helmsley buildings.

After making a sales clerk rewrite a bill for earrings to save $4 in sales tax, she reportedly said: 'That's how the rich get richer.' "