I am not real sure the story behind this picture, but I do know that it is of a tattoo that turned out pretty bad for the recipient. I am guessing that the lady in the picture has died, since the tattoo reads "In Loving Memory," but it seems that the tattoo artist decided to draw the person as a zombie, not as the picture depicted.
I really hope this is what the guy wanted or that this is a fake picture, but I don't think it is. Just be warned that if you are going to get a tattoo of somebody's face, make sure the artist is a skilled one. Take a look at this bad tattoo.