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The article provides a list of the 101 dumbest moments in business in 2007. Listed at number one is the massive recall of tainted, unsafe, or defective products made in China. At number two is the awarding of U.S. Food and Drug Administration approval for pharmaceutical company Eli Lilly to put Prozac into chewable, beef-flavored pills for dogs. At number three is late real estate mogul Leona Helmsley leaving her dog, Trouble, $12 million in her will. INSET: MATCH GAME, 40,000 B.C..

The article profiles businesswomen on the 24th annual edition of The Forbes 400 list of successful people, including billionaires Abigail P. Johnson of Fidelity Investments, Martha Ingram of Ingram Industries, Leona Helmsley, Margaret Hardy Magerko of 84 Lumber, Margaret Whitman of eBay, Marilyn Carlson Nelson and Barbara Carlson Gage of Carlson Companies; Oprah Winfrey, Phyllis M. Taylor of Taylor Energy, Marion Sandler and others.

The article presents information on CEOs and owners that have found place in the "The Forbes 400" list for the real estate industry. Donald Bren is on the top with a fortune of $4 billion. Following him is Samuel LeFrak, who has held the number-two position. Some others are: Leonard Stern, Leona Helmsley, Donald J. Trump, and Thomas Flatley.

Discusses the charges of tax fraud and extortion against Leona Mindy Rosenthal Helmsley, 69, the self-anointed queen of the Helmsley hotel empire, and the reputation she has for all-around obnoxiousness that helped lead to her downfall. Background; Horror stories from employees; Trial. INSET: Leona's `business expenses'; More than just another pretty....

The article discusses a legal battle concerning Leona Helmsley's decision to leave twelve million dollars to her dog. The author states that the desire to leave one's wealth to a beloved pet is more common than expected, and that pet-lovers have helped craft legislation that allows non-humans to inherit and spend money.

The article presents profiles of billionaire businesswomen. Abigail Johnson, who runs Fidelity Investments, which is America's largest mutual fund company, tops the list. Others profiled include Martha Ingram, who oversees Ingram Industries, and Leona Helmsley, who runs the hotel empire she inherited from Harry Helmsley.

Talks about the trial of Leona Helmsley, 69, who was found guilty of tax evasion for charging personal expenses to her and her husband's businesses, and faces $8.1 million in fines and up to five years in prison. Discusses her background and marriage to billionaire Harry Helmsley; her abrasive manner and reputation; her trial and witnesses.

Interviews Leona Helmsley, wife of billionaire realtor Harry Helmsley and convicted tax evader, who discusses her fears about going to jail for up to four years, the attention the trial brought on her, her childhood in Brooklyn, her career in real estate, and her career running the Palace Hotel.

Discusses the controversy surrounding the ownership of the Empire State Building. Jailed Japanese billionaire Hideki Yokoi's filing of lawsuit against his illegitimate daughter Kiiko Nakahara and her French husband Jean-Paul Renoir for allegedly stealing the Empire State Building from him; Nakahara's partnership with Donald Trump; Leona Helmsley's lease on the landmark building.

Discusses how Leona Helmsley, 69, who along with husband Harry B. Helmsley controls an empire valued at $5 billion, is facing federal charges of evading roughly $1 million in taxes. Speculates how Helmsley Hotels could flounder if Leona is jailed. INSET: THE HELMSLEY EMPIRE.

The article provides an obituary for real-estate and hotel mogul Leona Helmsley.

A humorous essay is presented in which the author ruminates what life is life for Leona Helmsley's dog Trouble, to whom she left $12 million in her will. "Trouble" informs readers that "twelve million dollars is really $84 million in dog money" and "some of the money will go to producing good dog movies." He suggests that life presents many opportunities to a dog of means.

The article reports on businesswomen Leona Helmsley's dog receiving $12 million in her will. The author states that her dog, a white Maltese named Trouble, has received the money, while she chose to leave two of her grandchildren out of her will completely. Helmsley's brother Alvin Rosenthal will be the guardian of the dog.

The article presents obituaries for several notable persons including U.S. White House aide Michael Deaver, musician Max Roach, and hotelier Leona Helmsley.

Mentions several celebrities who have been charged with tax evasion including: Richard Hatch, Ronald Isley, Willie Nelson, Leona Helmsley, and Sophie Loren.

Profiles Manhattan hotelier and real-estate magnate Leona Helmsley. Conviction on charges of tax evasion in 1989; Current lifestyle at her deluxe apartment overlooking Central Park at her Park Lane hotel; Continuing concern over the details of the operations of her hotels; Continuing lawsuits both against and by Helmsley.

Do aristocrats go to prison? Martha Stewart can take some consolation from the fact that she would not be the first. Mikhail Khodorkovsky, Russia's richest man was arrested in October for fraud and theft allegations and could face a ten year sentence.Leona Helmsley's" Queen of Mean" convicted of tax evasion, spent 21 months in jail starting in 1992.Michael Milken served two years after pleading guilty to securities fraud. A. Alfred Taubman who was convicted of price-fixing served less than a year. Others who served prison time include John DuPont, Ivan Boesky, Steve Madden, Richard Whitney and Louis XVI.

Focuses on the minimum-security prison in Danbury, Connecticut, the likely destination of Martha Stewart, who was found guilty of obstruction of justice. Previous inmates, including Leona Helmsley, Michael Milken and the Reverend Sun Myung Moon; Description of the women's camp; Types of prisoners who are sent there; Recreation; Treatment inside the facility.

The article profiles several billionaires who have encountered public scandals. Businesswoman Leona Helmsley was sued for firing a gay general manager of her Park Lane Hotel. The heir to Germany's leading publishing group Axel Springer trumped longtime nemesis entrepreneur Leo Kirch when she exercised a put option on Kirch's broadcast company. When Kirch couldn't pay up, his empire went into a tailspin. Venezuela's media and beverage mogul Gustavo Cisneros has been feuding with Caracas caudilo Hugo Chavez for years.

Presents celebrity news briefs. How record producer Phil Spector is suspected of murder; Why musician Courtney Love was arrested; Judgment finding Leona Helmsley guilty of discrimination against gays; Revelations by singer Michael Jackson about having young boys in his bedroom.

Comments on two news items. Praise for the hiring of Mickey Drexler at J. Crew; Discrimination lawsuit filed by a former hotel employee against Leona Helmsley.

The article focuses on the late Leona Helmsley ghost related to the Sandcastle Resort, a beachfront resort in Lido Key, Florida. It discusses the competitive streak between Leona Helmsley and the present U.S. president Donald Trump in business, how she improved the brand image of the hotel chain and how she enjoyed staying in Sandcastle in Sarasota, Florida.

Reports that Leona Helmsley will soon be seen in an unpenitent light, dominating an upcoming exhibit at the Minneapolis Institute of Arts. Artist Judith Yourman; Drama of the trial inspired the exhibit `Nightmare at the Helmsley Palace'; Details.

Reports that Leona Helmsley has been ordered to begin a four-year sentence for tax fraud. Helmsley's contention that time in jail would kill her; Additional details of her celebrated case.

Reports that Leona Helmsley is appealing the conviction on federal tax charges.

Reports that Judge John Walker Jr. sentenced Leona Helmsley to four years in jail, $7.1 million in fines and 750 hours of community service for tax evasion.

Reports that Leona Helsmley, 69, was found guilty of evading $1.2 million in federal income taxes, but not guilty of extortion. She faces up to 127 years in jail and $7.75 million in fines.

Discusses the tax fraud and extortion charges against real-estate magnate Harry Helmsley, 80, and his wife Leona, 69. Trial; Charges; Leona's abrasive reputation.

Reports that Leona Helmsley, 71, the self-styled queen of the Helmsley hotel empire, turned herself over to authorities at the Federal Medical Center prison in Lexington, Ky., on April 15 to begin serving her four-year sentence for tax evasion. Her 11th-hour appeal was lost; She will be eligible for parole in 16 months.

Reports that 71-year-old Leona Helmsley claims that if she is imprisoned for income-tax fraud, she will have a hard time surviving the ordeal due to heart disease. Helmsley's attorney Alan Dershowitz's request for a new trial or a penalty lighter than confinement; Federal Judge Thomas Griesa's claim that Helmsley's health will be in good hands at the federal prison for women in Lexington, Ky.

Describes the full page ad in the New York Times taken by dethroned hotel queen Leona Helmsley telling Iraqi leader Saddam Hussein that `it is time to check out.'

Reports that Leona Helmsley, 69, was convicted last week on 33 counts of evading taxes.

Reports on hotel owner Leona Helmsley, now on trial for tax-fraud and extortion charges.

Focuses on billionaire hotel queen Leona Helmsley. Her prison sentence for tax evasion; Investigation into claims by her domestic workers that they actually performed her assigned hours of community service.

Reports on misbehavior by Leona Helmsley. Having employees perform her community service for her; Cheating at backgammon, leaving hotels without paying, and failing to pay for limousine service in Brazil according to former security chief Edward Brady.

The article discusses the appeal of Harvard law professor, Alan Dershowitz, for billionaire hotel mogul Leona Helmsley's federal convictions for felony. It reports Dershowitz's appeal that the conviction on 33 felony counts, including income tax evasions and mail fraud were tainted and that they were derived from Helmsley's testimony in an unrelated case involving sales tax scams at New York jewelers. It is also stated that Helmsley's lawyers are encouraged at the prospects after the appeal.

Reports on the transfer of more than $15 million worth of units in Investment Properties Associates from real estate billionaire Harry Helmsley to his wife, Leona. The limited partnership manages 16 commercial properties across the country.

The article reports on the case against Harry Helmsley and Leona Helmsley on the grounds for billing improvements on their 26-acre house in Greenwich, Connecticut. According to source, the property billionaires couple paid $11 million while ignoring the taxes and maintenance including the proceeds of the lands sold.

The article profiles Leona Helmsley, president of the Helmsley Hotels hotel chain in 1981, who built a new flagship location in New York and purchased15 other hotels throughout the United States.

Describes Leona Helmsley's plea to a New York federal judge for early release, a masterly exercise in fawning self-promotion presented in court by her lawyer and a kind of professional called a sentencing consultant, one of a growing breed of specialists who counsel convicted offenders on how to avoid or cut down on prison time. Formation of the National Association of Sentencing Advocates; Example of consultant Herbert Hoelter; Clients he has helped; Cost; Details.

Pictures Leona Helmsley, 71-year-old symbol of '80s avarice, who begins a four-year stretch in federal prison this week for tax fraud. The judge was unmoved when celebrity solicitor Alan Dershowitz argued in court that Helmsley was convicted on forged documents.