It is said there are only two sure things in life.

Leona Helmsley is two for two.

Leona died on Monday. She once famously said, "Only the little people pay taxes."

That was before she was convicted of income tax evasion.

Leona is buried at Sleepy Hollow Cemetery in New York. She's in a great neighborhood. Washington Irving, Andrew Carnegie and Brooke Astor are also there.

She and her late husband are in a 1,300 square foot mausoleum. That's bigger than the houses that many people live in.

Especially the little people.