It's precisely the same thing. Helmley felt the tax laws were stupid. She felt she didn't need to follow them, that her avoidance of taxes harmed nobody, and the laws were unjust. So she disobeyed them.
And she got hammered for it, and rightly so.
The Leona Helmsley case was another gross injustice perpetrated by a grandstanding prosecutor. She was convicted of underpaying her taxes by less than $2,000,000 during a year when she and her husband actually DID pay more than $53,000,000. Basically she was convicted of claiming some renovations to a vacation home as business deductions. (Some of the evidence may have been falsified, but assume it wasn't.) The proper legal response should have been to disallow the deductions and impose fines and penalties. Maybe triple damages would have been right, or maybe $10 million would have been right. But sentencing a 74-year-old women to 16 years in prison (a judge eventually reduced her sentence) for underpaying her taxes by less than four percent (if you paid $10,000 last year, four percent would be $400) is an obscenity, and it only happened because the court permitted Rudy Giuliani to portray her as a witch, "The Queen of Mean." Note that she was indicted on April 14, 1988 -- the day before Tax Day -- purely as an example. This was gross governmental misconduct, and it could happen to anyone if the feds wanna get you.
http://docs.google.com/viewer?a=v&q...UqQlIt&sig=AHIEtbQ4ZvxyuXUVFdy17VEFhSopT9s1_g