For the first several episodes of the third season, it was unclear how much Gillian knew about the fate of her absent son. The fact that she was signing his name on checks and writing letters to her beloved "James" suggested the possibility that Nucky had covered up Jimmy's murder so well that even Gillian remained ignorant of the truth. But as time wore on, and her debts increased, it became evident that the Artemis Club madam was merely refusing to let go of the past. Once her financial situation became untenable, she reluctantly agreed to accept her son's death in order to lay claim to the house and holdings of the Commodore's estate. To do that, Gillian needed a body, and it came in the form of her unsuspecting boy toy, a Jimmy doppelgänger named Roger McAllister. After providing Roger with a magical Easter afternoon of feasting and fucking, Gillian lured him into a sumptuous marble bathtub, injected him with a near-lethal dose of heroin, and gingerly slipped him underwater until his body went limp.