S2·E11 Stairway to Heaven

Frank shows up at Vinnie's house in the middle of the night and states than his wife is dying and he can't afford the liver transplant she needs to save her life. Vinnie leaves a box containing a million dollars on the front seat of Frank's car. Frank confronts Vinnie about the money and Vinnie confesses it's money Roger gave him as a ""parachute"" in case he ever needed to bail out of undercover work. After arguing with Vinnie about the ethics of using the money, Frank finally decides he'd rather save Jenny's life, so he pays for the operation. Frank and Vinnie turn themselves into Paul for using the money, but Paul dismisses it when he can't find any record of Roger or the money in his files. After Jenny recovers, she tells Frank that their stale marriage is what almost caused her to die, so she insists he move out before she gets home from the hospital. (source: http://www.plasticcow.com/wiseguy)