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The 21 Club requires a jacket and tie for dinner but you can go the jacket and tie route in any high end restaurant and feel perfectly "in style" with the other diners. Unless your Mom has specifically stated she wants 21 or 4S you could look at Daniel (maybe too romantic for a son/Mom dinner), Aureole, Picholine. Maybe you want to get some info on each and have her pick (and you pay).
