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, the Helmsley Building, the Graybar Building, the Flatiron Building, and some of New York's most noted 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.