DOing some 'research' for a friend who asked people's opinion on the topic, I went straight to Google and found some enlightening answers...
The old story regarding dropping a penny from the empire state building, in the authors words, "Hogwash...Poppycock."
Read the story at the link below:
(If you are too lazy to read the whole thing, scroll down to the "verdict" box at the bottom)
http://www.jaypinkerton.com/myths/myths3.html