Jay Fleckner is a mob hitman who murdered mob accountant Phillip Messick and nearly killed his wife Valerie. The FBI was closing in on his employers, so Fleckner was hired for killing the Messicks to eliminate witnesses and steal laundered money and smuggled property.
Valerie perjured her testimony, resulting in her acquittal. She later ordered dirty cop and accomplice Bob Cerullo to shoot Fleckner dead, Cerullo planting a gun on Fleckner to argue self-defense.
The cover-up fell through when Fleckner's murder was tied through the weapons to Cerullo murdering his partner in crime Wayne Dumar. Valerie got an immunity deal to sell out Cerullo and get him convicted. (L&O: "Family Friend")