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The gun is a model 60, also called a stainless (steel) Chiefs Special. From the serial number it was made in 1976.
It is obviously the product of a highly skilled professional engraver, and others on the Forum may recognize his (her?) work from the photos. If it was done by the S & W factory, it would be worth more than if someone performed the engraving and inlay work afterward, but a value is hard to determine. A professional appraisal may be in order. I'm sure as a family heirloom it is literally priceless to you and your mother.
It is obviously the product of a highly skilled professional engraver, and others on the Forum may recognize his (her?) work from the photos. If it was done by the S & W factory, it would be worth more than if someone performed the engraving and inlay work afterward, but a value is hard to determine. A professional appraisal may be in order. I'm sure as a family heirloom it is literally priceless to you and your mother.