She owns a string of hotels. She owns the Empire State Building. She is a billionaire. Yet, in September 1989 Leona Mindy Rosenthal Helmsley was convicted of 33 counts of tax evasion, for which she faces the possibility of being sent to prison for 100 years. According to Time magazine, she emerged as a penny-pinching tyrant who tried to stiff just about everybody. No amount of money was too small to fight over. After the sudden death of her only son at age 40 in 1982, she sued and won the lions share of his estate, $149,000, leaving his four children with $432 each and his widow with $2,171.