According to the film, if you worked for her organization and made an exceptional contribution to one of her projects, Leona Helmsley might fire you. Why? Because she wanted to take credit for everything. If you were one of her employees, you were obviously one of the "little people". In an infamous statement, testified by one of her employees at her trial, she was quoted as saying "We don't pay taxes. Only the little people pay taxes." It was tax evasion which lead to the undoing of Helmsley.
Suzanne Pleshette is perfectly cast as Leona Helmsley who was honored with the nickname "Queen of Mean". She and her husband, Harry Helmsley (Lloyd Bridges) became rich running lavish hotels, particularly in New York. She not only made irrational demands towards her employees, but would either reprimand or fire them for seemingly trivial matters. In the film, she fires a security guard for taking a break and making a phone call on the hotel's "dime". Simultaneously, the film paints a complex portrait of the one of the strangest figures among the New York elites. At times she seems reasonable, at others completely irrational. Sound familiar?
Leona Helmsley represented the pinnacle of 1980's greed and decadence. Her attitudes towards money and elites was certainly extreme but not uncommon. According to the film she would eventually be charged with over 30 counts of tax evasion. They were using the money for their businesses to fund lavish homes. While there's nothing inherently wrong with using money earned from a business to finance personal property, the Helmsley's tried to deduct it as a business expense. Contractors knew what was happening but became vocal when the Helmsley's failed to pay the contractors. They sued and testified about the Helmsley's tax practices.
Later (after the events portrayed in the film), a sobbing Leona proclaimed to reporters during her trial: "I've done nothing wrong. I'm innocent. My only crime is that I'm Leona Helmsley." Sadly, no one came to her defense. If you're the queen of mean, no one will help you at your darkest hour. And that's because she had no friends. Her "little people" testified against her at her trial.
